Section 20-742. Exemptions

Apart  from  §  20-741.1  and the accompanying
  penalties as listed in § 20-743, the provisions of this subchapter shall
  not apply to:
    a. An officer or employee of a corporation or business enterprise who,
  in his or her capacity as such, advises or assists in the preparation of
  income tax returns relating to such corporation or business enterprise.
    b. An attorney at law who advises or assists  in  the  preparation  of
  income tax returns in the practice of law and the employees thereof.
    c.  A  fiduciary and the employees thereof who advise or assist in the
  preparation of income tax returns on behalf of the fiduciary estate, the
  testator, trustee, grantor or beneficiaries thereof.
    d. A certified public accountant and the employees thereof.
    e. A public accountant licensed pursuant to the education law and  the
  employees thereof.
    f.  An  employee of a governmental unit, agency or instrumentality who
  advises or assists in the preparation  of  income  tax  returns  in  the
  performance of his or her official duties.
    g.  An  agent enrolled to practice before the internal revenue service
  pursuant to section 10.4 of subpart A of part ten of title thirty-one of
  the code of federal regulations.