Which of the following is not a tax return preparer?

A. Someone who employs one or more persons to prepare for compensation, other than for the employer, all or a substantial portion of any tax return under Title 26 of the Code.
B. Someone who prepares a substantial portion of a return or claim for refund under Title 26 of the Code.
C. The preparer of another return with entries directly related to a substantial portion of this second return.
D. Someone who prepares, as a fiduciary, a return or claim for refund for any person.

Answer: D. Someone who prepares, as a fiduciary, a return or claim for refund for any person.