Which one of the following individuals would qualify as a tax return preparer under the return preparer regulations?

A. Someone who prepares as a fiduciary a return or claim for refund for any person.
B. Someone who prepares a return or claim for refund without compensation.
C. Someone who employs one or more persons to prepare for compensation all or a substantial portion of a tax return under the Internal Revenue Code.
D. Someone who does not prepare the entire return of a person but rather prepares a schedule for interest income that totals $700 and gives advice, making him or her a preparer of a schedule of interest expenses, which results in a deduction for interest expenses of $800.

Answer: C. Someone who employs one or more persons to prepare for compensation all or a substantial portion of a tax return under the Internal Revenue Code.