paid preparer definition
paid preparer. ’ means any person or business that prepares tax
paid preparer. ’ means any person or business that prepares tax returns for com- pensation or employs or authorizes one or more persons to prepare such returns. The number of returns prepared per year shall be determined by including all returns prepared by the person or business, and by all employees or agents of the person or business, whether prepared at one location or multiple locations; and
paid preparer means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any Rhode Island Tax Return required by RIGL Title 44 or any claim for refund of tax imposed by RIGL Title 44.