Preparer Tax Identification Number (PTIN) News

In a January report, the IRS called for registration, testing and continuing education requirements for currently unregulated tax return preparers, and those recommendations were further refined in proposed regulations (REG-134235-08).

Most of the new requirements would not apply to CPAs. However, after the proposal was announced, the IRS also indicated its intent to require non-signing preparers (who are not CPAs) to register and take the proposed exam – even non-signing preparers who work at CPA firms under the supervision of a CPA.

Return Preparer Review
(Dec. 2009)

IRS PTIN FAQ

Internal Revenue
Bulletin: 2010-33
August 16, 2010
REG-139343-08
Notice of Proposed Rulemaking and Notice of Public Hearing User Fees Relating to Enrollment and Preparer Tax Identification Numbers
REG-134235-08 (Also see TSCPA comment letter)

Regulations Governing Practice Before the Internal Revenue Service (August 2010)
REG-138637-07

TSCPA and the AICPA are closely monitoring proposed IRS regulatory changes and have sent letters of comment advocating the profession's position to the IRS and various federal officials.

Should Non-Signing Preparers Register for PTINs? (Nov. 2010)

IRS Commissioner Indicates PTIN Exemptions Likely (Oct. 2010)

New PTIN Requirments for Tax Preparers (Sept. 2010)

If I Had a Hammer (Sept. 2010)

TSCPA Member Call to Action Regarding IRS Proposed Tax Preparer Registration Program (August 2010)

The IRS Targets Incompetent Tax Preparers (this editorial appeared in The Wall Street Journal) [ TSCPA Thanks Congressmen for their Support ] (August 2010)

The Nerve of the IRS... (August 2010)

AICPA Testifies at IRS Hearing on User Fee Regulations (August 2010)

Congressmen Conaway, Sherman Lead Charge for IRS to Ease Tax Preparer Regs (August 2010)

Members of Congress Ask Treasury to Modify Return Preparer Registration Plans (August 2010)

AICPA Comments on IRS PTIN Proposal (July 2010)

IRS Proposes PTIN Fees
(July 2010)

TSCPA Letter to Congress Regarding Tax Preparer Registration Proposal
(June 2010)

Congressman Culberson’s letter to IRS on TSCPA’s behalf
(June 2010)

New PTIN Database Tracks Paid Preparers’ Tax Obligations
(June 2010)