To which of the following federal tax return filers does the efile requirement not apply?\ (Search Chapter 8)\ a. Audrey, an enrolled agent, preparing a tax return for a client\ b. Bob, who is filing a tax return as a fiduciary\ c. Shirley, a CPA, who is filing a client's tax return\ d. Tom, a registered tax return preparer, filing a federal tax return for a client

95. To which of the following federal tax return filers does the efile requirement not apply? (Search Chapter 8) a. Audrey, an enrolled agent, preparing a tax return for a client b. Bob, who is filing a tax return as a fiduciary c. Shirley, a CPA, who is filing a client's tax return d. Tom, a registered tax return preparer, filing a federal tax return for a client