Important Change for 2001

Paid preparer authorization. A corporation can allow the IRS to discuss its 2001 tax return with the paid preparer who signed it by checking the "Yes" box in the signature area of the return. This authorizes the IRS to call the paid preparer to ask any questions that may arise during the processing of the return. The corporation is also authorizing the paid preparer to perform certain actions. See the instructions for Form 1120 or 1120-A.

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