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1 Which professionals may be exempt from the regulations contained in Circular 230? Annual Filing Season Program (AFSP) representatives. Attorneys. Certified public accountants (CPAs). Unlicensed

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Which professionals may be exempt from the regulations contained in Circular 230?

Annual Filing Season Program (AFSP) representatives.

Attorneys.

Certified public accountants (CPAs).

Unlicensed preparers who assist in the preparation of documents pertaining to a taxpayer's tax liability.

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