Nevada § 240A.030 - “Document preparation service” defined

§ 240A.030. “Document preparation service” defined

1. “ Document preparation service ” means a person who: (a) For compensation and at the direction of a client, provides assistance to the

client in a legal matter, including, without limitation: (1) Preparing or completing any pleading, application or other document for the client; (2) Translating an answer to a question posed in such a document; (3) Securing any supporting document, such as a birth certificate, required in connection

with the legal matter; (4) Submitting a completed document on behalf of the client to a court or administrative

agency; or (5) Preparing or assisting in the preparation of all or substantially all of a federal

or state tax return or claim for a tax refund; or (b) Holds himself or herself out as a person who provides such services. 2. The term includes, without limitation: (a) A paralegal who performs one or more of the actions described in subsection 1

unless the paralegal works under the direction and supervision of an attorney authorized

to practice law in this State; (b) A bankruptcy petition preparer as defined by section 110 of the United States Bankruptcy Code , 11 U.S.C. § 110 ; and (c) A tax return preparer, including, without limitation, a tax return preparer who

holds a current Annual Filing Season Program Record of Completion issued by the Internal

Revenue Service. 3. The term does not include: (a) A person who provides only secretarial or receptionist services. (b) An attorney: (1) Authorized to practice law in this State, or an employee of such an attorney who

is paid directly by the attorney or law firm with whom the attorney is associated

and who is acting in the course and scope of that employment. (2) Authorized to practice law in any other state or the District of Columbia who

provides services related to the legal matters described in subsection 2 of NRS 240A.040 . (c) A law student certified by the State Bar of Nevada for training in the practice

of law. (d) A governmental entity or an employee of such an entity who is acting in the course

and scope of that employment. (e) A nonprofit organization formed pursuant to title 7 of NRS which the Secretary

of the Treasury has determined is a tax-exempt organization pursuant to 26 U.S.C. § 501(c) and which provides legal services to persons free of charge, or an employee of such

an organization who is acting in the course and scope of that employment. (f) A legal aid office or lawyer referral service operated, sponsored or approved

by a duly accredited law school, a governmental entity, the State Bar of Nevada or

any other bar association which is representative of the general bar of the geographical

area in which the bar association exists, or an employee of such an office or service

who is acting in the course and scope of that employment. (g) A military legal assistance office or a person assigned to such an office who

is acting in the course and scope of that assignment. (h) Except as otherwise provided in paragraphs (b) and (c) of subsection 2, a person

licensed by or registered with an agency or entity of the United States Government

acting within the scope of his or her license or registration, including, without

limitation, an accredited immigration representative and an enrolled agent authorized

to practice before the Internal Revenue Service. (i) A corporation, limited-liability company or other entity representing or acting

for itself through an officer, manager, member or employee of the entity, or any such

officer, manager, member or employee who is acting in the course and scope of that

employment. (j) A commercial wedding chapel. (k) A person who provides legal forms or computer programs that enable another person

to create legal documents. (l) A commercial registered agent. (m) A person who holds a license, permit, certificate, registration or any other type

of authorization required by chapter 645 or 692A of NRS , or any regulation adopted pursuant thereto, and is acting within the scope of that

authorization. (n) A collection agency that is licensed pursuant to chapter 649 of NRS . (o) A certified public accountant pursuant to the provisions of chapter 628 of NRS or a financial planner that is subject to the requirements of chapter 628A of NRS who is acting within the scope of the license or requirements, as applicable, to

prepare or assist in preparing a federal or state tax return or claim for a tax refund

for another person. 4. As used in this section: (a) “ Commercial registered agent ” has the meaning ascribed to it in NRS 77.040 . (b) “ Commercial wedding chapel ” means a permanently affixed structure which operates a business principally for

the performance of weddings and which is licensed for that purpose.