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Tax Return Preparation Industry. The evolution of the commercial tax return preparation and filing industry has made it easier for inexperienced and untrained preparers to do business without having any knowledge of tax law. Every year, millions of taxpayers employ untrained preparers that are not subject to any competency or licensing requirements for federal unenrolled tax return preparers. Most paid preparers are non-credentialed and are not required to pass any competency tests or take any educational courses on tax return preparation. During 2019, the IRS issued approximately 779,000 Preparer Tax Identification Numbers (PTINs) of which only 241,000 are licensed attorneys 211,000 or CPAs.
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