(1) Tax preparer or preparer means a person, partnership, corporation, orother business entity that, in exchange for consideration, advisesor assists or offers to advise or assist in the preparation of incometax returns for another.
(2) Department means the Department of Taxation and Finance.
(b) Applicability.
The provisions of this Part do not apply to:
(1) an officer or employeeof a corporation or business enterprise who, in his or her capacityas such, advises or assists in the preparation of income tax returnsrelating to such corporation or business enterprise;
(2) an attorney at lawwho advises or assists in the preparation of income tax returns inthe practice of law, and the employees thereof;
(3) a fiduciary who advisesor assists in the preparation of income tax returns on behalf of thefiduciary estate, testator, trustee, grantor, or beneficiaries thereof,and the employees thereof;
(4) a certified publicaccountant licensed pursuant to the Education Law or licensed by oneor more of the states or jurisdictions of the United States, and theemployees thereof;
(5) a public accountantlicensed pursuant to the Education Law, and the employees thereof;
(6) an employee of agovernmental unit, agency, or instrumentality who advises or assistsin the preparation of income tax returns in the performance of hisor her official duties;
(7) an agent enrolledto practice before the Internal Revenue Service pursuant to section10.4 of subpart A of part ten of title thirty-one of the Code of FederalRegulations; or