Already in app. Key concepts: who may practice (unlimited vs. limited), Circular 230 overview, PTIN requirement, OPR role, AFSP (Annual Filing Season Program).
---
Part 3 — Representation
Circular 230
Already in app. Key concepts: who may practice (unlimited vs. limited), Circular 230 overview, PTIN requirement, OPR role, AFSP (Annual Filing Season Program).