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More Clarification on Tax Preparer Identification Numbers
Deloitte via BenefitsLink 
[Guidance Overview] Feb. 1, 2011
The IRS does not expect to offer the competency exam (i.e. on the Form 1040 series and schedules) before mid-2011. In the interim it will allow individuals who are not attorneys, certified public accountants, or enrolled agents to obtain a provisional PTIN[.]
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