The IRS requires all individuals who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to have a PTIN.

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To claim your refund for the 2009 tax year, your return must be postmarked no later than April 15, 2013.

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All individuals who prepare all or substantially all of a tax return or claim for refund are required to obtain a PTIN.

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