specified tax return preparer
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “specified tax return preparer” means, with respect to any calendar year, any tax return preparer unless such preparer reasonably expects to file 10 or fewer individual income tax returns during such calendar year.
Source
- 2009–present26 U.S.C. § 6011Internal Revenue Code · General requirement of return, statement, or list · in this section