Unless otherwise exempt as stated in § 62-29-102, a person shall not act as a preparer of tax returns unless the person is:

(1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney’s employee acting within the scope of employment;
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Terms Used In Tennessee Code 62-29-103

  • Person: means a natural person, corporation, association, partnership or any organized group of persons. See Tennessee Code 62-29-102
  • Preparer of tax returns: means a person who, in consideration of compensation received or to be received by the person, offers to perform or holds that person out to perform services for residents or taxpayers of this state that involve advice concerning the preparation of returns required under state law, except the tax on income. See Tennessee Code 62-29-102
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(2) A certified public accountant licensed to practice as such in this state or the certified public accountant’s employee acting within the scope of employment;
(3) A public accountant licensed to practice as such in this state or the public accountant’s employee acting within the scope of employment; or
(4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory.
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