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Under Circular 230,a Return Must Be Signed as a Preparer,even

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Under Circular 230,a return must be signed as a preparer,even if it was completed for no charge as a favor to a friend or relative.


Definitions:

After-Action Review

A systematic assessment of lessons learned and results accomplished in a completed project.

Structured Review

A formal, organized assessment process used to evaluate performance, systems, or processes, typically based on predetermined criteria.

Lessons Learned

Insights or knowledge gained from past experiences, which can be used to inform future decisions and actions.

Purpose

The reason for which something is done or created or for which something exists.

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