November 12, 2013 — Model Law

Section 1. Title and scope.

(a) Title. This Act shall be known and cited as the “Individual Tax Preparer Regulation Act.” This Act shall be liberally construed to effectuate its purpose. The purpose of the Act is to ensure that paid tax preparers have the knowledge and expertise to provide advice and assistance to taxpayers in a competent and ethical manner, and to protect taxpayers as consumers when purchasing tax preparation services.

(b) Scope. No person (including any officer, agent, employee or representative) may individually, or in conjunction or cooperation with another person, provide individual tax preparation services unless the person has complied with the provisions of this Act. The provisions of this Act shall apply to any person who seeks to evade its applicability by any device, subterfuge, or pretense whatsoever….