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OFFICE OF FOREIGN ASSETS CONTROL
Russian Harmful Foreign Activities Sanctions Regulations
31 CFR part 587
GENERAL LICENSE NO. 44
Authorizing the Export or Reexport of Certain Accounting Services to U.S. Individuals Located in the Russian Federation
(a) Except as provided in paragraph (b) of this general license, all transactions ordinarily incident and necessary to the exportation, reexportation, sale, or supply, directly or indirectly, from the United States, or by a United States person, wherever located, of tax preparation or filing services to any individual who is a United States person located in the Russian Federation, which are prohibited by section 1(a)(ii) of Executive Order 14071, are authorized.
(b) This general license does not authorize any transactions otherwise prohibited by the Russian Harmful Foreign Activities Sanctions Regulations, 31 CFR part 587 (RuHSR), including transactions...
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1) Read in conjunction with FAQ # 1068, specifying that accounting services include tax preparation and filing.
This authorization covers provision of services to "any individual who is a United States person located in the Russian Federation". This includes U.S. citizens (U.S. persons) that reside in Russia, as well as Russians that are ordinarily resident in Russia but located in the U.S. (e.g., on student visas). In the latter scenario, the individuals are "located in the Russian Federation" due to being "ordinarily resident" therein, and they are U.S. persons due to being physically located in the U.S.
2) See General Note on E.O. 14071-Based Prohibitions on the Exportation of Certain Services to Persons Located in Russia (System Ed. Note) for comments on the relevant prohibitions in general.