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00x11: Employees Assisting Taxpayers and 18 U.S.C. § 205

October 4, 2000

OGE determined that, although an employee would violate 18 U.S.C. § 205 if he represented taxpayers before the Internal Revenue Service, 18 U.S.C. § 205 does not prohibit an employee from assisting another in preparing their income tax returns.

(link to PDF version)