OPINION — AG — **** TAX COMMISSION EMPLOYEE — PRIVATE TAX CONSULTANT **** THE MAINTAINING OF TAXPAYER ASSISTANCE LIMITED TO INSTRUCTIONS ON TREATMENT AND PHYSICAL LOCATION IN THE RETURN BY TAX COMMISSION DURING OFFICE HOURS, FOR TAXPAYERS WHO MAY WANT TO FILL OUT THEIR OWN RETURNS, IS NOT PROHIBITED BY 74Ohio St.1968Supp., 1401-1414 [74-1401] — [74-1414]., AN EMPLOYEE OF THE TAX COMMISSION, WHO REGULARLY HOLDS A POSITION AS AUDITOR OF TAXPAYERS RETURNS IS PROHIBITED FROM ACCEPTING EMPLOYMENT OR COMPENSATION FOR PREPARING;, AIDING, OR ACTING AS CONSULTANT TO A TAXPAYER IN THE PREPARATION OF HIS STATE INCOME TAX RETURNS. CITE: 74Ohio St.1968Supp., 1404 [74-1404], 74Ohio St.1968Supp., 1405 [74-1405] (DALE CROWDER)