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Are the staffs of banks and credit unions that receive copies of tax returns in connection with applications for mortgages included within the definition of tax return preparers?

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Are the staffs of banks and credit unions that receive copies of tax returns in connection with applications for mortgages included within the definition of tax return preparers?

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A16 No. They are ordinarily not covered because they ordinarily are not preparing a taxpayer’s return, providing auxiliary services in connection with the preparation of tax returns, being compensated for preparing tax returns, or employed by a tax return preparer.

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