This course reviews the Sarbanes-Oxley Act and its impact on the internal auditor.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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A complete overview of the multifaceted responsibilities of the controller. Covers internal controls, financial planning and analysis, performance measurement, reporting and information systems.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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This course is a comprehensive analysis focused on helping users save time and money for their organizations while helping to establish well-controlled processes and compliance with varied laws and regulations.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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***Updated for 2018*** This course is a comprehensive analysis focused on helping users save time and money for their organizations while helping to establish well-controlled processes and compliance with varied laws and regulations related to payroll management .

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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The "Numbers Game" reviews earnings management techniques including revenue recognition, aggressive capitalization, misreported assets and liabilities and methods used to distort true net income.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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Financial Statement Fraud is our newest fraud course for accountants and auditors. This course reviews the basic steps for analyzing financial statement fraud in easy to understand language for the novice and for the expert.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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Forensic Accounting and Fraud Investigation is one of our newest fraud courses for accountants and auditors. This course reviews the basic steps in easy to understand language for the novice and for the expert.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

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Fraud Prevention and Internal is a new fraud course for accountants and auditors. This course reviews the basic steps for internal control and "how to" ideas to prevent fraud.

This course has been specifically designed to meet the continuing education requirements for CPAs. EAs should not take this course for credit.

View Details 

Updated for 2020>>>>The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, is likely to affect virtually every person and institution in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers, employers and individuals. In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot and stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law and will examine its tax impact on individuals and businesses.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

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Updated for 2020>>>>This course reviews ethical considerations, as well as rules and regulations that apply to Enrolled Agents and  tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for Tax Preparers. CPAs should not take this course for credit.

View Details

UPDATED for 2020>>>> Please note this course includes some material related to the recent tax changes.  For additional information please visit the IRS website at www.irs.gov.  Learning Objective: To gain an understanding of the important federal income tax changes that became effective in 2020 It reviews changes affecting: standard mileage rates; the standard deduction; the exemption amount; the alternative minimum tax (AMT) exemption amount; the applicable limits affecting HSAs and MSAs; the limits applicable to Roth IRA contributions and the deductibility of traditional IRA contributions by active participants; the income limits affecting tax-free use of U.S. Savings Bond interest to pay higher education expenses; qualified long-term care deductible premiums and tax-exempt benefits; the retirement savings contribution credit; and the earned income credit. 

This course has been specifically designed to meet the continuing education requirements for

Updated for 2020 >>>>Education Tax Benefits 2020examines the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individual’s education. In so doing, it considers qualified tuition programs.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Earned Income Credit is a four-chapter course that examines the earned income credit rules, the common errors made in claiming the credit, the consequences of its disallowance by the IRS and the requirements imposed on tax return preparers for earned income credit due diligence. The course discusses the rules applicable to everyone, the rules applicable only to individuals with a qualifying child and the rules that apply only when the taxpayer has a qualifying child.  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Retirement Plans, Pensions and Annuities is an online course that discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts. It examines the qualified plan limits and income taxability of: employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. .  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020 >>> Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

New for 2020 >>>> Tax Treatment of Sickness and Injury Plans is an online course that addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to, and benefits received under, health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reimbursement arrangements (HRAs), disability insurance and long-term care insurance. A final examination covering the course material is administered.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

UPDATED>>>>Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes. 

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season program.  As required by the IRS, the 100 question exam is timed (180 minutes maximum) and MUST be completed by December 31, 2020 or it will not be accepted.  You are allowed four attempts to successfully complete the exam.

This course discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

This course is designed for Tax Preparers.  This course is NOT acceptable for Enrolled Agent continuing education.

View Details

Updated for 2020 >>>>Home Office Deductions 2020 is an online course that discusses how to:

• Apply the home-office deduction qualification rules;
• Identify the types of home office use to which the exclusive use requirement does not apply;
• Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
• Apply the rules applicable to the simplified method of figuring the home-office deduction;
• Identify the tax forms on which a home-office deduction should be taken.

This course, based on Stand Up to the IRS by Frederick W. Daily, reviews how the IRS works--its policies and procedures. The course will address the most frequently faced issues people have with the IRS

This course has been specifically designed to meet the continuing education requirements for EAs. CPAs may not take this course for credit.

View Details

**Updated for the 2019 Tax Year**

This course, based on J.K. Lasser's Small Business Taxes 2020, identifies strategies for effective use of deductions and tax credits, shielding business income, and improving your bottom line.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

***Updated ***

1001 Deductions and Tax Breaks 2020 is a complete review of the most common deductions and breaks available. Based on the J.K. Lasser series, this easy to understand review is a great help to the professional and anyone looking to save money on their taxes.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

Updated for 2020>>>>This course reviews ethical considerations, as well as rules and regulations that apply to Enrolled Agents and  tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for Tax Preparers. CPAs should not take this course for credit.

View Details

UPDATED for 2020>>>> Please note this course includes some material related to the recent tax changes.  For additional information please visit the IRS website at www.irs.gov.  Learning Objective: To gain an understanding of the important federal income tax changes that became effective in 2020 It reviews changes affecting: standard mileage rates; the standard deduction; the exemption amount; the alternative minimum tax (AMT) exemption amount; the applicable limits affecting HSAs and MSAs; the limits applicable to Roth IRA contributions and the deductibility of traditional IRA contributions by active participants; the income limits affecting tax-free use of U.S. Savings Bond interest to pay higher education expenses; qualified long-term care deductible premiums and tax-exempt benefits; the retirement savings contribution credit; and the earned income credit. 

This course has been specifically designed to meet the continuing education requirements for

Updated for 2020 >>> Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

UPDATED>>>>Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes. 

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season program.  As required by the IRS, the 100 question exam is timed (180 minutes maximum) and MUST be completed by December 31, 2020 or it will not be accepted.  You are allowed four attempts to successfully complete the exam.

This course discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

This course is designed for Tax Preparers.  This course is NOT acceptable for Enrolled Agent continuing education.

View Details

UPDATED for 2020>>>> Please note this course includes some material related to the recent tax changes.  For additional information please visit the IRS website at www.irs.gov.  Learning Objective: To gain an understanding of the important federal income tax changes that became effective in 2020 It reviews changes affecting: standard mileage rates; the standard deduction; the exemption amount; the alternative minimum tax (AMT) exemption amount; the applicable limits affecting HSAs and MSAs; the limits applicable to Roth IRA contributions and the deductibility of traditional IRA contributions by active participants; the income limits affecting tax-free use of U.S. Savings Bond interest to pay higher education expenses; qualified long-term care deductible premiums and tax-exempt benefits; the retirement savings contribution credit; and the earned income credit. 

This course has been specifically designed to meet the continuing education requirements for

Updated for 2020 >>> Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020>>This course for 2020 reviews ethical considerations, as well as rules and regulations that apply to tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for enrolled agents and Registered Tax Return Preparers. CPAs may not take this course for credit.

View Details

Updated for 2020 >>>>Home Office Deductions 2020 is an online course that discusses how to:

• Apply the home-office deduction qualification rules;
• Identify the types of home office use to which the exclusive use requirement does not apply;
• Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
• Apply the rules applicable to the simplified method of figuring the home-office deduction;
• Identify the tax forms on which a home-office deduction should be taken.

Updated for 2020>>>>The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, is likely to affect virtually every person and institution in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers, employers and individuals. In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot and stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law and will examine its tax impact on individuals and businesses.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View

UPDATED for 2020>>>> Please note this course includes some material related to the recent tax changes.  For additional information please visit the IRS website at www.irs.gov.  Learning Objective: To gain an understanding of the important federal income tax changes that became effective in 2020 It reviews changes affecting: standard mileage rates; the standard deduction; the exemption amount; the alternative minimum tax (AMT) exemption amount; the applicable limits affecting HSAs and MSAs; the limits applicable to Roth IRA contributions and the deductibility of traditional IRA contributions by active participants; the income limits affecting tax-free use of U.S. Savings Bond interest to pay higher education expenses; qualified long-term care deductible premiums and tax-exempt benefits; the retirement savings contribution credit; and the earned income credit. 

This course has been specifically designed to meet the continuing education requirements for

Updated for 2020 >>>>Education Tax Benefits 2020examines the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individual’s education. In so doing, it considers qualified tuition programs.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Earned Income Credit is a four-chapter course that examines the earned income credit rules, the common errors made in claiming the credit, the consequences of its disallowance by the IRS and the requirements imposed on tax return preparers for earned income credit due diligence. The course discusses the rules applicable to everyone, the rules applicable only to individuals with a qualifying child and the rules that apply only when the taxpayer has a qualifying child.  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Retirement Plans, Pensions and Annuities is an online course that discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts. It examines the qualified plan limits and income taxability of: employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. .  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020 >>> Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

New for 2020 >>>> Tax Treatment of Sickness and Injury Plans is an online course that addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to, and benefits received under, health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reimbursement arrangements (HRAs), disability insurance and long-term care insurance. A final examination covering the course material is administered.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020>>This course for 2020 reviews ethical considerations, as well as rules and regulations that apply to tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for enrolled agents and Registered Tax Return Preparers. CPAs may not take this course for credit.

View Details

Updated for 2020 >>>>Home Office Deductions 2020 is an online course that discusses how to:

• Apply the home-office deduction qualification rules;
• Identify the types of home office use to which the exclusive use requirement does not apply;
• Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
• Apply the rules applicable to the simplified method of figuring the home-office deduction;
• Identify the tax forms on which a home-office deduction should be taken.

This course, based on Stand Up to the IRS by Frederick W. Daily, reviews how the IRS works--its policies and procedures. The course will address the most frequently faced issues people have with the IRS

This course has been specifically designed to meet the continuing education requirements for EAs. CPAs may not take this course for credit.

View Details

**Updated for the 2019 Tax Year**

This course, based on J.K. Lasser's Small Business Taxes 2020, identifies strategies for effective use of deductions and tax credits, shielding business income, and improving your bottom line.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

***Updated ***

1001 Deductions and Tax Breaks 2020 is a complete review of the most common deductions and breaks available. Based on the J.K. Lasser series, this easy to understand review is a great help to the professional and anyone looking to save money on their taxes.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

Updated for 2020>>>>This course reviews ethical considerations, as well as rules and regulations that apply to Enrolled Agents and  tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for Tax Preparers. CPAs should not take this course for credit.

View Details

Updated for 2020>>This course for 2020 reviews ethical considerations, as well as rules and regulations that apply to tax preparers registered with the IRS.

This course has been specifically designed to meet the continuing education requirements for enrolled agents and Registered Tax Return Preparers. CPAs may not take this course for credit.

View Details

VIDEO COURSE>>>>Travel and Entertainment with Bob is an online video course that discusses travel expenses, temporary assignments, entertainment, gifts and using a car for business.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

VIDEO COURSE>>>>Moving and Selling Your Home with Jim & Judy is an online video course that helps the student understand who can deduct moving expenses, what costs are deductible, time & distance tests and reimbursements.  To be able to determine what is a principal residents, when you can use exclusions on the sale of a home and ownership & use tests.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents, and tax preparers.

View Details

Updated for 2020>>>>The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, is likely to affect virtually every person and institution in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers, employers and individuals. In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot and stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law and will examine its tax impact on individuals and businesses.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View

UPDATED for 2020>>>> Please note this course includes some material related to the recent tax changes.  For additional information please visit the IRS website at www.irs.gov.  Learning Objective: To gain an understanding of the important federal income tax changes that became effective in 2020 It reviews changes affecting: standard mileage rates; the standard deduction; the exemption amount; the alternative minimum tax (AMT) exemption amount; the applicable limits affecting HSAs and MSAs; the limits applicable to Roth IRA contributions and the deductibility of traditional IRA contributions by active participants; the income limits affecting tax-free use of U.S. Savings Bond interest to pay higher education expenses; qualified long-term care deductible premiums and tax-exempt benefits; the retirement savings contribution credit; and the earned income credit. 

This course has been specifically designed to meet the continuing education requirements for

Updated for 2020 >>>>Education Tax Benefits 2020examines the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individual’s education. In so doing, it considers qualified tuition programs.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Earned Income Credit is a four-chapter course that examines the earned income credit rules, the common errors made in claiming the credit, the consequences of its disallowance by the IRS and the requirements imposed on tax return preparers for earned income credit due diligence. The course discusses the rules applicable to everyone, the rules applicable only to individuals with a qualifying child and the rules that apply only when the taxpayer has a qualifying child.  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

Updated for 2020 >>>>Retirement Plans, Pensions and Annuities is an online course that discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts. It examines the qualified plan limits and income taxability of: employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. .  

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020 >>> Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

New for 2020 >>>> Tax Treatment of Sickness and Injury Plans is an online course that addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to, and benefits received under, health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reimbursement arrangements (HRAs), disability insurance and long-term care insurance. A final examination covering the course material is administered.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

Updated for 2020 >>>>Home Office Deductions 2020 is an online course that discusses how to:

• Apply the home-office deduction qualification rules;
• Identify the types of home office use to which the exclusive use requirement does not apply;
• Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
• Apply the rules applicable to the simplified method of figuring the home-office deduction;
• Identify the tax forms on which a home-office deduction should be taken.

 **Updated**

This course, based on J.K.Lasser's #1 bestseller Your Income Tax 2020, reviews personal income tax rules for 2019. The text includes usable forms online and over 1,000 tax-savings tips to help with your 2019 taxes.

This course has been specifically designed to meet the continuing education requirements for CPAs.  EAs and Tax Preparers should not take this course for credit.

View Details

This course, based on Stand Up to the IRS by Frederick W. Daily, reviews how the IRS works--its policies and procedures. The course will address the most frequently faced issues people have with the IRS

This course has been specifically designed to meet the continuing education requirements for EAs. CPAs may not take this course for credit.

View Details

**Updated for the 2019 Tax Year**

This course, based on J.K. Lasser's Small Business Taxes 2020, identifies strategies for effective use of deductions and tax credits, shielding business income, and improving your bottom line.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

***Updated ***

1001 Deductions and Tax Breaks 2020 is a complete review of the most common deductions and breaks available. Based on the J.K. Lasser series, this easy to understand review is a great help to the professional and anyone looking to save money on their taxes.

This course has been specifically designed to meet the continuing education requirements for CPAs, EAs, and Tax Preparers.

View Details

VIDEO COURSE>>>>Travel and Entertainment with Bob is an online video course that discusses travel expenses, temporary assignments, entertainment, gifts and using a car for business.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents and Tax Preparers.

View Details

VIDEO COURSE>>>>Moving and Selling Your Home with Jim & Judy is an online video course that helps the student understand who can deduct moving expenses, what costs are deductible, time & distance tests and reimbursements.  To be able to determine what is a principal residents, when you can use exclusions on the sale of a home and ownership & use tests.

This course has been specifically designed to meet the continuing education requirements for CPAs, Enrolled Agents, and tax preparers.

View Details