Tax preparation is the act of preparing the filing of income tax returns. Because United States income tax laws are considered to be complicated, many people and corporations seek outside assistance with taxes (59.2% of individual tax returns in 2007 were filed by paid preparers). Tax preparation may be done by the filer, with the help of a licensed professional such as an attorney, certified public accountant or enrolled agent, with the help of a tax preparation business, or with the help of tax preparation software and online services. Some states have licensing requirements for anyone who prepares tax returns for a fee and some for fee-based preparation of state tax returns only. Oddly, the Internal Revenue Service does not have any requirement for licensing of tax preparers. However, IRS circular 230 prescribes regulations governing the practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers whose practice may involve representing taxpayer in front of the IRS.