ACTR is a proponent of establishing both taxpayer service standards and a timely and effective way to deal with identified suspicious return preparers. For many consumers, their tax refund or payment is the most significant financial transaction of the year. Unfortunately, with no minimum taxpayer service standards to become a tax preparer, and no timely and effective way to revoke the PTIN of bad preparers, too many Americans are exposed to incompetent and/or unethical return preparers who lead taxpayers to file inaccurate returns and/or have their identities and/or refunds stolen.