Which of the following is true regarding the IRS Annual Filing Season Program? A: requires...

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Accounting

Which of the following is true regarding the IRS Annual Filing Season Program?

A: requires certification of competence issued by an experienced practitioner

B: is the first step in becoming an enrolled agent

C: allows unenrolled tax preparers the ability to represent taxpayers regarding the tax return they prepare and sign

D: does not require adherence to Circular 230

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