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Under Circular 230, Subpart B, Tax Professionals must: a. Not charge a fee for direct deposit b. Not charge a fee for electronic filing c.
Under Circular 230, Subpart B, Tax Professionals must:
a. Not charge a fee for direct deposit
b. Not charge a fee for electronic filing
c. Limit practice for practitioners who are not elgible to obtain an SSN
d. Address conflicts of intrest
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