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I imagine the Federal requirements were not authorized as the IRS did not have authority to expand Round 230 apply regulations to unenrolled preparers. The authority for the IRS to control observe via Round 230, relies on statute, so whatever that statute permits the IRS can regulate, but regardless of the statute does not allow the IRS couldn’t regulate. With regard to NYS, I consider these requirements are via statute, which signifies that the law says NYS can regulate the follow. That is the key distinction (i.e. there was no … Read more