5. Circular 230 is promulgated by the AICPA. a. True b. False 6. Anyone may practice before the IRS. a. True b. False 1 7. Enrolled agents are CPAs who have worked for the IRS 5 years or more. a. True b. False 8. Someone who has prepared a tax return for a fee must have a preparer tax identification number (PTIN). a. True b. False 9. The IRS may charge preparers to assign PTINs. a. True b. False