(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.
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(b) Prepares or assists others in the preparation of
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| state or federal income tax returns for compensation.
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(Source: P.A. 77-33.)
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