It was about this time last year when a veterinarian client of Gregory Steinbis, an enrolled agent and CPA in Morgan Hill, Calif.

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People who need strategic tax planning such as small business owners or individuals with complex returns, those who pay high income taxes, or have unusual circumstances appreciate the services of a CPA over an enrolled agent or general tax preparer.

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For their part, many of those companies argued that their own standards, including exams and education, were much more stringent than those proposed by the IRS. The IRS agreed and exempted preparers who are 18 years old or older and both employed and supervised by a CPA, attorney, enrolled agent or other Circular 230 practitioner who actually signs the tax returns ( IRS notice downloads as a pdf).

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The CPA did, however, allow an IRS agent to interview the taxpayer at length.

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Another CPA generated draft tax returns that gave the agent a choice of paying 25%, 50%, 75% or all the tax owed.

FORBES: Taxes