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Internal Revenue Bulletin 2002-35 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9014, page 429. Final regulations under section 6109 of the Code allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare.

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▸Contents — Internal Revenue Bulletin 2002-35

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