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) Henry A. Garris Erik Gary John F. McKervey Mary C. McLaughlin Melvin Meyerson NYSSCPA Staff Ernest J. Markezin William R. Lalli Steven B. Zelin Jeffrey Zukoff New York State Society of Certified Public Accountants Comments on IRS Notice 2011-48, Registered Tax Return Preparer Competency Examination The New York State Society of Certified Public Accountants wishes to provide the following comments on the content and administration of the Form 1040 series competency examination as requested.

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