IRS Commissioner Shulman announced the creation of a new office called the Return Preparer Office to handle issues related to the mechanics of registration, continuing education, and testing requirements for tax return preparers. This office is in addition to the Office of Professional Responsibility, which investigates cases of improper conduct and ethical violations.
Note: Continuing education requirements were to have begun on January 1, 2011. However, the IRS has announced that it will waive the requirement for newly registered tax return preparers to take annual continuing education courses in 2011.
Source: Cmr. Shulman Announcement
Certain employees, such as full-time life insurance salespersons, who may report income and deductions on Schedule C, rather than on Schedule A as miscellaneous itemized deductions.