7. Enrolled agents are CPAs who have worked for the IRS 5 years or more. a. True b. False a 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 10. Under Circular 230, a practitioner must exercise due diligence. a. True b. False 18. Organizing corporation is not practicing law. a. True b. False