Which of the following statements regarding paid tax return preparers is correct? 1. Only credentialed tax preparers have unlimited representation rights before the IRS. 2. The IRS requires all PTIN holders to pass a minimum competency test. 3. 4. PTIN holders are required to receive Continuing Education unless they have a certification or license such as an EA, CPA, Attorney, or are an AFSP Record of Completion holder. All tax preparers can represent their client before the IRS when the client has a tax issue.