I prepared returns with pen in the late 80s while volunteering on the VITA program. Those days people were claiming dependents that didn't exist or that were in other countries because the rules didn't require SS numbers.
I remember that I prepared taxes when full credit card interest was deductible if you itemized deductions. The next year only 2/3 were allowed and the last year only 1/3 of interest was allowed before it was eliminated as itemizable. A couple of years later, SS number were required but you could right something like 205(c) in the social security. The following year, you could write "applied for" and the next year you were required SS number without any excuses. Those were years when Papa Bush was president.
I remember one time that I pen prepared a return and when ready to sign, the tax payer pulled out credit card statements and qualified to itemize. You guessed it, I had to start from scratch.
I stopped preparing taxes for some years because I knew too many people were lying on their returns. I only did my own return and about 5 returns from my friends who wanted to report correctly and I know their situation.
When I came back everything was computer prepared. When the IRS open the gates to efiling, I was the first one to embrace it and I efiled all returns except the ones that cannot be efiled.
Even though, everything was printed from a computer program, the IRS was giving paper EA exams. You had to pass 4 exams which were administered once a year. On day one you took two exams, and the next day you took the other two. If you missed any of the them, you had to wait a whole year to retake. Luckily for me, I passed them, but I didn't pay the "$35" for the form and I didn't become enrolled agent. two years later, I took the exams on computers which is much easy because you can take one at a time and your convenience.
I was about to retire when the current standard deduction was going to revert back and personals exemptions were going to kick in but luckily for me, the current tax credits and standard deduction will stay.
A lot of things have changed and I don't miss most of the things that are gone. The only one I don't like coming down the pipe is "deductibility of interest paid on American cars". I also don't like "no tax on overtime" because people will not understand that the only portion not taxable the .5 of the 1.5 received on overtime hours worked.
I wonder if the fact that tips will not be taxable will make the server position more attractive... that will be perfect since ICE will hit that position the most.