I agree, Jack, almost word for word.
I am complying because I want to continue to do what I have already done for many years without being policed. I do also greatly resent the fact that supervised employees do not have to comply. I WAS a supervised employee many years ago and know that my "supervisor" did no more than glance through the return before signing it. Who is going to make sure that every CPA, EA, RTRP and Attorney who has preparers working for their firms, is going to do a thorough check of every return prepared? How could they possibly monitor this? And, what is going to change at the HRB, Liberty and other chains? How is this lack of censure supposed to make the rest of us feel?