A.R.S. § 42-1008: Employee, agent, contractor preparation of tax returns for compensation prohibited

An employee of the department of revenue, any individual acting as an agent or contractor of the department to perform any duties of the department or any manager or supervisor of an individual acting as an agent or contractor of the department shall not for compensation prepare or assist in preparing any tax return that is required to be filed with the federal, the state or a local government. A violation of this section is grounds for immediate dismissal or removal from any duties performed as an agent or contractor of the department as allowed by law.