The Refund Anticipation Loan business isn't going away but it will become lot tougher on tax preparers as banks implement policy standards set by the Office of the Comptroller of the Currency that will guide their relationships with preparers. Preparers will be subject to back ground checks, monitoring of their practices and also face the development of a mystery shopper program at preparer locations that the regulators see as necessary to ensure fair fees and practices. The agency also called for training via an annual certification process.