Persons who may act as tax preparers

Unless otherwise exempt as stated in § 62-29-102 , a person shall not act as a preparer of tax returns unless the person is: (1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope of employment; (2) A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment; (3) A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or (4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory. Acts 1969, ch. 317, § 3; T.C.A., § 67-5703. Unless otherwise exempt as stated in § 62-29-102 , a person shall not act as a preparer of tax returns unless the person is: (1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope of employment; (2) A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment; (3) A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or (4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory. Acts 1969, ch. 317, § 3; T.C.A., § 67-5703.