IRS as a tax return preparer. Required 1) Determine your general responsibilities concerning all of these matters, as a CPA under the AICPA's Statements on Standards for Tax Services (SSTSS, latest version effective 2010) and under the current text of Treasuryr Department Circular 23!). Prepare a chart, table, or graphic summarizing taxpayer and tax practitioner reporting standards. Also evaluate the potential penalties applicable to practitioners and taxpayers under the