A tax preparer is an individual who helps taxpayers complete their tax returns and file them with the IRS or state tax agency. They are experts in tax laws and filing requirements and can help taxpayers navigate the complex and ever-changing tax code to ensure that they receive the best possible return. Here is a more detailed look at what a tax preparer is and what they do:

1. Preparing tax returns: The primary responsibility of a tax preparer is to prepare tax returns for individuals, businesses, and organizations. They use their knowledge of tax laws and filing requirements to ensure that the return is completed correctly and that the taxpayer receives the best possible outcome.
2. Providing guidance and advice: Tax preparers are experts in tax laws and regulations and can provide guidance and advice to taxpayers on how to claim deductions and credits, and how to report income. They can also help taxpayers understand the tax implications of different financial decisions and advise them on how to reduce their tax liability.
3. Communicating with the IRS or state tax agency: Tax preparers are responsible for communicating with the IRS or state tax agency on behalf of their clients. They can answer questions, provide documentation, and represent the taxpayer in case of an audit.
4. Keeping up-to-date with tax laws and regulations: Tax laws and regulations are constantly changing, and tax preparers must keep up-to-date with these changes. They must also stay informed about any new forms, requirements, or procedures that may affect their clients.
5. Maintaining records: Tax preparers must keep records of the tax returns they prepare and the work they perform. This includes copies of the returns and any documents used to prepare the return. This is important in case of any review or audit by the IRS or state tax agency
6. Professionalism: Tax preparers must follow professional ethics standards set by the governing body of their profession, such as the IRS or a specific state board. This includes acting with integrity, objectivity, confidentiality, and professional competence.
   

In conclusion, a tax preparer is an individual who helps taxpayers complete their tax returns and file them with the IRS or state tax agency. They are experts in tax laws and filing requirements and can help taxpayers navigate the complex and ever-changing tax code to ensure that they receive the best possible return.