I have been preparing tax returns since 1982 with no problems for my clients. I have a Master Science Degree in Taxation, but some think that I am not qualified to prepare taxes????!!!!! Just because I chose not to follow the crowd with a LLM or CPA, I should not be penalized. If you test me, you should test EVERYONE who prepares taxes. I know many lawyers and CPA's that wouldn't know a 1040 from a 1041 - taxation simply isn't a requirement in their fields. Their resources would be better spent seeking out those who erroneously and continuously prepare false returns.