If you notice some areas of your ears are sore or sensitive to touche you may wish to spend a few moments giving this spot a gentle circular massage.

现在你应该感觉更有活力，更加敏锐。 如果你发现耳朵的某个部位一触即疼或者对触摸敏感，你可能愿意花几分钟时间针对这个点给予温柔的循环按摩。

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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).

FORBES: IRS Targets 100,000 Tax Professionals For Noncompliance