But the tests used a database of just 24 hours of audio.

BBC: NEWS | Technology | Google listens to screen routine

It suggested a continuously updated database of all mast sites should be kept, that annual and random tests should be carried out and telecom companies should be encouraged to share sites.

BBC: Phone mast in Guernsey

The lower one will allow a preparer to do only those returns which report no business income. (CPAs, lawyers and enrolled agents won't have to take the new tests.) The IRS also plans to establish a public database which will allow taxpayers to confirm whether a preparer is registered and has passed an exam.

FORBES: Taxes