person that performs income tax preparation activities for consumers
(23) Person that performs income tax preparation activities for consumers The term “person that performs income tax preparation activities for consumers” means— (A) any tax return preparer (as defined in section 7701(a)(36) of title 26 ), regardless of whether compensated, but only to the extent that the person acts in such capacity; (B) any person regulated by the Secretary under section 330 of title 31 , but only to the extent that the person acts in such capacity; and (C) any authorized IRS e-file Providers (as defined for purposes of section 7216 of title 26 ), but only to the extent that the person acts in such capacity.