RSA 21-J:33-b Understatement of Taxpayer's Liability by Tax Preparer.

I. The term "tax preparer," as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered by the department, or any claim for refund of such taxes. The preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.
II. A person shall not be a "tax preparer" for purposes of this section merely because such person:
(a) Furnishes typing, reproducing, or other mechanical assistance;
(b) Prepares a return or claim for refund of the employer, or of an officer or employee of the employer, by whom he is regularly and continuously employed;
(c) Prepares as a fiducia