Electronic filing of tax returns may be done for taxpayers by registered tax preparers. Tax preparers and advisers who violate Circular 230 may be subject to penalties. Supervised preparers and non-1040 preparers were also exempt. Her bill requiring tax preparers to report security breaches became law. The first significant step was the registration of all paid tax preparers. Over 90,000 tax preparers use TaxSlayer as part of the program. In 2006, the GAO testified that the agency secretly visited 19 different paid tax preparers. Return preparers who fail to obtain and use PTINs could face penalties. They continued their existing business as Chevron restorers and race preparers. The BAPCPA provides guidelines for petition preparers to follow to protect the consumer. Only preparers who have a foreign (non-U.S.) address may file this form.