The article discusses the role of paid return preparers in efficient tax administration. The article suggests that Congress, the IRS, and the tax return preparer are intertwined, with Congress writing the laws but also funding the IRS. However, over half of taxpayers rely on paid tax preparers. The Government Accountability Office (GAO) has suggested that more than half of these paid preparers are not regulated by laws written by Congress and administered by the IRS and yet there are significant errors and false claims filed by unenrolled preparers compared to tax practitioners. The solution is to regulate the unenrol preparer group.