IRS Regulation of Unlicensed Preparers
You may have heard or read a news report about tax preparer regulation being implemented by the IRS, including registration, competency exams, and IRS supervision of unlicensed preparers. As Enrolled Agents, Linda Mefford and Angie DeLong are governed by the regulations in Treasury Department Circular 230. The requirements for Tax Practitioners described in Circular 230 are considerably more strict than those being implemented for unlicensed preparers.
You can read Circular 230 here: http://www.irs.gov/pub/irs-pdf/pcir230.pdf