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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance regarding a new, voluntary Annual Filing Season Program designed to encourage tax return preparers who are not attorneys, certified public accountants (CPAs), or enrolled agents (EAs) to complete continuing education courses for the purpose of increasing their knowledge of the law relevant to federal tax returns. In addition, this revenue procedure modifies and supersedes Revenue Procedure 81– 38, 1981–2 C.B. 592, regarding limited practice before the IRS by individuals who are not attorneys, CPAs, or EAs.

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▸Contents — Internal Revenue Bulletin 2014-29
Internal Revenue Bulletin 2014-29

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