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81x21: Preparing Income Tax Returns for Others and 18 U.S.C. § 203

June 25, 1981

18 U.S.C. § 203 did not prohibit government employees from preparing income tax returns for others, but employees may not provide services beyond the preparation for compensation.  Further, section 203 does not bar an agency from adopting stricter standards if it concludes that an outside activity would be adverse to its interests.

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