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This plan is for PTIN holders looking to start earning money in the business. A PTIN holder cannot electronically file a tax return without being under an ERO This is beginner level entry into the Tax game This is for my ERO holders looking to start their own Tax firm This is for ERO Holders looking to build a team of PTIN holders under them You must have an EFIN number to become an ERO or start a tax business with the IRS. This is for those looking to scale their income by offering additional services Learn new skills that align with serving your tax client's needs Learn about how to receive additional funding for your business