Each of the following is a factor that can be considered a neutralizer, EXCEPT which one?

Early on in its history, Southwest Airlines did not assign a seat number. Instead, they issued a letter that placed them in a boarding queue. Southwest Airlines' method of not assigning passengers a specific seat number would be considered a _____________ innovation.

Fill in the blank(s) with the appropriate word(s).

Which of the following is considered a tax return preparer?

A. A neighbor who assists with preparation of depreciation schedule. B. A son who enters tax return information into a computer program and prints a return. C. A woman who prepares tax returns in her home during filing season and accepts payment for her services. D. A volunteer at a local church who prepares tax returns but accepts no payment.