Paid tax preparers; required information on returns and claims for refund.

§ 548. Paid tax preparers; required information on returns and claims for refund. Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.81 Del. Laws, c. 386, § 3;