The Internal Revenue Service should use test returns in the examination of preparers, the New York State Society of Certified Public Accountants wrote the agency this month. The proposal was made regarding the IRS' plan to develop an examination for paid non CPA preparers.

The society suggested the test should include preparation of a sample 1040 return. "The exam should also cover, at minimum, areas of the tax law required to properly complete these forms, in a three to four hour test that combines multiple-choice questions and short-answer questions with at least one essay to test the applicants ability to communicate tax concepts to their clients," the NYSSCPA wrote. It suggested the test's level of difficulty should be between that of the Enrolled Agent exam and the test given to volunteer preparers and that the passing score should be 75 percent.