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43. A firm that offers computerized tax preparation services to tax practitioners or the seller of a computerized program used by taxpayers to prepare returns
43. A firm that offers computerized tax preparation services to tax practitioners or the seller of a computerized program used by taxpayers to prepare returns may be subject to the return preparer penalties if the program determines how tax items are characterized.
o True
o False
o Both true and false
o Neither true nor false
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