TurboTax is not a "preparer", the preparer is the taxpayer themself. For paid, professional preparers (who don't use TurboTax, but rather commercially availabl

TurboTax is not a "preparer", the preparer is the taxpayer themself. For paid, professional preparers (who don't use TurboTax, but rather commercially available software designed for practitioners who prepare dozens or hundreds of returns), the security requirements are higher, even if not quite IAL2. The IRS has worked for a number of years now on a "Security Summit" in concert with all the pro software vendors to tighten up their security, resulting in drastically less filing fraud than in previous years. By "filing fraud" I mean filing returns using a false identity, not simply reporting wrong income or deductions.