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Tax practitioners include commercial preparers, enrolled agents, attorneys, and certified public accountants. Please describe what is required to become an enrolled agent. Please also describe

Tax practitioners include commercial preparers, enrolled agents, attorneys, and certified public accountants. Please describe what is required to become an enrolled agent. Please also describe what "unenrolled preparers" are and how they may participate in the "Annual Filing Season Program" and include information about that program in your post.

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