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									Part III. Administrative, Procedural, and Miscellaneous
Standards of Conduct for                      •   How do difference in regulation and       Avenue, NW, Washington, D.C. Com-
the Tax Return Preparer                           oversight affect how the various          ments may also be transmitted electron-
Community and Increased                           groups of tax return preparers interact   ically via the following e-mail address:
                                                  with the Service and taxpayers?           Notice.Comments@irscounsel.treas.gov.
Taxpayer Compliance                           •   Is there a minimum level of education     Please include “Notice 2009–60” in
                                                  and training necessary to provide tax     the subject line of any electronic
Notice 2009–60                                    return preparation services? If so, who   communications.
PURPOSE                                           should be responsible for ensuring that       All comments will be available for pub-
                                                  a tax return preparer meets this min-     lic inspection and copying. Because the
    This notice invites public comments           imum level and how should that be         Service intends to make recommendations
regarding the Internal Revenue Service’s          done?                                     by December 31, 2009, comments, if any,
review of issues concerning tax return        •   What, if any, service and outreach        must be received by August 31, 2009.
preparers. In June 2009, the Service an-          should be provided to tax return pre-
nounced plans to propose a comprehensive          parers and taxpayers? Who should          DRAFTING INFORMATION
set of recommendations by the end of              provide (and bear the costs for) these
                                                                                               The principal author of this notice
2009 regarding how the tax return preparer        needed services?
                                                                                            is Richard S. Goldstein of the Office
community can help increase taxpayer          •   Should tax return preparers be subject
                                                                                            of Associate Chief Counsel (Procedure
compliance and how to ensure that tax             to a code of ethics, and, if so, what
                                                                                            & Administration). For further infor-
return preparers meet both uniform and            specific behavior should that code pro-
                                                                                            mation regarding this notice, contact
high ethical standards of conduct. See            mote or prohibit? How would that
                                                                                            Richard S. Goldstein at (202) 622–3400
IR–2009–57 (June 4, 2009). The Service            code of ethics interact with existing
                                                                                            (not a toll-free call).
is seeking the input of tax preparers, the        ethical standards that may already be
associated industry, consumer groups, and         applicable?
taxpayers before any recommendations          •   What, if any, responsibility should the
                                                                                            Treatment of Fails Charges
are made.                                         firms or businesses that employ tax re-
    To assist in developing its proposals         turn preparers have for the conduct of    for Purposes of Sections 871,
and to ensure that input is received from         the individuals they employ?              881, 1441 and 1442
a broad range of stakeholders, the Service    •   What, if any, responsibility should tax
has scheduled a number of meetings in             return preparer professional organiza-    Notice 2009–61
Washington, D.C., and around the country          tions have for the education, training,
                                                                                                In response to persistent delivery fail-
with constituent groups. See IR–2009–66         
								
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