@BobKamman  Thank you for trimming it down to the link 

https://www.fincen.gov/individuals-vs-cpa-attorney-and-paid-tax-preparers 

I was aware of finCEN's authorization, but couldn't quite put my finger on the source without doing the word search - upon seeing folks' request for the basis for the carve-out.  I realized the link I posted was ridiculously long, but didn't know it was because of the search words.  Still so many tidbits about googling that I don't know about.  Live and learn.

Also liked your "I don't know" to @HOPE2 's question.  Had you given any other answer, you would have been UPLing....    Ha!