addition to paragraph (1), the Commissioner of Internal Revenue may impose an annual fee necessary for any competency testing and training required for licensure and certification under this section. (3) Nothing in this section may be construed to limit the authority of the Commissioner of Internal Revenue to issue orders and establish fees related to the other purposes, including the issuing of Preparer Tax Identification Numbers. (g) For purposes of this section— (1) the term tax return preparer has the meaning given such term by section 7701(a)(36) of the Internal Revenue Code of 1986