Dear Mr. Scott: I'm in the 60 percent of preparers who are not EA's, CPA's or tax attorneys, but no one from the IRS or anyplace else asked me what my qualifications are. They include 3 years of H&R Block classes, one year of H & R Block employment, a two year accounting degree, and twenty years in accounting and tax prep. I do a "booming" 40 or so returns a year, and the new regs and fees are an onerous financial burden for me and, I think, totally unjustified for the level of my practice. I have to wonder how many others in the 60 percent are in the same boat.