Which of the following is NOT a requirement for Tax Professionals in Circular 230, Section 10.22? Preparing or assisting in the preparation, approving and filing of tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters. Determining the correctness of oral or written representations by the practitioner to the Department of the Treasury. Determining the validity of employment records presented as proof of income by completion of employment verification checks as documented on Form 8867. Determining the correctness of oral or written representations made by the practitioner to clients with reference to any matter administered by the Internal Revenue Service.