1. Are there good reasons to subject different groups of tax practitioners to different sets of regulatory rules? For example, the attorney- client privilege and the lawyer's role as advocate may call for special regulatory rules for lawyers engaged in tax practice in some contexts, but is return preparation such a context? 2. What reforms would you suggest, if any, to improve the overall regulation of tax return preparers and their advice? 3. Should IRC sect 6662 be amended to reflect a different view of relevant authorities to consider in applying a substantial authority and other accuracy standards? Why or why not