Return preparer definition

Return preparer means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.

Return preparer has the meaning set forth in Section 4.2(d).

Return preparer means any person other than the taxpayer that is authorized by a taxpayer to complete of file an income tax return, report, or other document on behalf of the taxpayer.

Examples of Return preparer in a sentence

• Return preparer fraud continues to be one of the IRS' key investigative priorities as well.

• Districts and BOCES may adopt an attendance policy requiring minimum attendance for students to receive academic credit.

• Return preparer fraud:The vast majority of tax professionals provide honest, high-quality service.

• The Company shall engage Xxxxx Xxxxxxxx LLP (or such other Tax Return preparer as the parties mutually agree) to prepare such Pro Forma Tax Returns.

• Return preparer fraud is similar to identity theft in that both crimes delay refunds and cause account problems, but the IRS deals with the victims in substantially different ways.

• Member of the following categories that files a Form 2848 1.14.3.2.1 Certified public accountant 1.14.3.2.2 Attorney admitted to practice before the Tribal Court 1.14.3.2.3 Officer of the taxpayer’s organization 1.14.3.2.4 Full time employee of the taxpayer 1.14.3.2.5 Immediate family member of the taxpayer (i.e. spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother or sister) 1.14.3.2.6 Return preparer.

• In addition to this a Construction Environmental Impact Assessment (CEMP) is to be secured by condition (Condition 40) to ensure that the ecology of the site is protected during each development phase and best practice is applied.

• Return preparer (c) A return preparer who is not described in 13(a) and 13(b) of this section may not sign the request, appear before the Service, or represent a taxpayer in connection with a request for a letter ruling or a determination letter.

• If Village property is injured or damaged resulting from the Vendor's operations, it shall be replaced or restored at the Vendor's expense.

• Return preparer refers to or relies upon tax return information as the basis to.

More Definitions of Return preparer

Return preparer means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return imposed under Title 48, or any claim for refund. The preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund. A person shall not be considered a return preparer merely because the person does any of the following:

Return preparer means the “Income Tax Return Preparer” for the Company as defined in Section 7701(a)(36) of the Code, not taking into account Section 7701(a)(36)(B), which at all times shall be a nationally recognized accounting firm.

Return preparer means any person other than a taxpayer to file an annual income tax return or report prior to the filing date for the corresponding tax reporting period as prescribed for such a taxpayer under the Internal Revenue Code.

Return preparer means any individual described in section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15.