Jenny prepared Steve's income tax returns for no compensation for 2015 and 2016. Jenny is Steve's mother. In 2018, the IRS notifies Steve that it will audit his returns for 2015 and 2016. Jenny cannot represent Steve during the audit of the returns, as she is not a "registered tax return preparer."

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Jenny can represent Steve during the audit because she prepared the returns and is his mother, which allows her to represent him before the IRS under the family exception, even though she is not a registered tax return preparer.

Jenny Prepared Steve's Income Tax Returns for No Compensation for 2015