A Supervised Registered Tax Preparer (SRTP) is a tax professional who prepares tax returns under the supervision of a licensed tax practitioner, such as a Certified Public Accountant (CPA), Enrolled Agent (EA), or Attorney. SRTPs do not sign tax returns as paid preparers and are not authorized to represent clients before the IRS independently. SRTPs are required to have a valid Preparer Tax Identification Number (PTIN) and are subject to oversight under Circular 230 rules.
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