Registered tax return preparers.

(iii) Registered tax return preparers. To qualify for continuing education credit for a registered tax return preparer, a course of learning must


31 CFR § 10.6

Scoping language

Term. Each individual authorized to practice before the Internal Revenue Service as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer will be accorded active enrollment or registration status subject to renewal of enrollment or registration as provided in this part.

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