When you hear the words “tax preparer,” you may imagine a calculator-clutching accountant, carefully scrutinizing receipts beneath a green eyeshade. But the reality is that in most states nearly anyone can be a tax preparer. There’s no test to pass or code of ethics to follow. Walk around a low-income community and you’ll notice that check cashers, payday lenders, pawnbrokers and even furniture retailers offer tax-preparation services.