of tax preparation services such as Form 1040 (Individual Tax Return), Form 1065 (Partnership), Form 1120 (Corporation), Form

of services, including tax planning, preparation of individual (Form 1040), corporate (Form 1120), S-corporation (Form 1120-S) and partnership (Form 1065) tax returns, as well as state tax returns

includes, but is not limited to, Form 1040 (Individual Tax Return), Form 1065 (Partnership), Form 1120 (Corporation), Form