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Which of the following is not a requirement under circular 230 for an individual who prepares a tax return for compensation? The preparer: Must have

Which of the following is not a requirement under circular 230 for an individual who prepares a tax return for compensation? The preparer:
Must have a preparer tax identification number (PTIN)
Is subject to due digelence and restrictions relating to practice as stated in subpar B
Is subject to sanctions for violation of the regulations as stated in Subpart C
Must have completed 18 hours of continuing education (CE) in 2018

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