(815 ILCS 535/2) (was 720 ILCS 140/2)
Sec. 2. For the purposes of this Act, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:
(a) Advertises, or gives publicity to the effect that
he prepares or assists others in the preparation of federal income tax returns.
(b) Prepares or assists others in the preparation of
state or federal income tax returns for compensation.
(Source: P.A. 77-33.)
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Last modified: February 18, 2015