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									Part IV. Items of General Interest
Notice of Proposed                              regulations, Emily M. Lesniak at (202)         a return or claim for refund of tax after
Rulemaking and Notice of                        622–4940; concerning cost methodol-            December 31, 2010 to have a PTIN. The
Public Hearing                                  ogy, Eva J. Williams at (202) 435–5514;        proposed regulations also state that the
                                                concerning submission of comments,             IRS will provide through other guidance
                                                the public hearing, or to be placed on         (including forms and instructions) guid-
User Fees Relating to                           the building access list to attend the         ance regarding how to apply for a PTIN
Enrollment and Preparer                         public hearing, Richard A. Hurst at            or other prescribed preparer identifying
Tax Identification Numbers                      Richard.A.Hurst@irscounsel.treas.gov or        number, for the regular renewal of a PTIN
                                                (202) 622–7180 (not toll-free numbers).        or other prescribed preparer identifying
REG–139343–08                                                                                  number, and for the payment of a user fee.
                                                SUPPLEMENTARY INFORMATION:                     Only attorneys, certified public accoun-
AGENCY: Internal Revenue Service                                                               tants, enrolled agents, and registered tax
(IRS), Treasury.                                Background
                                                                                               return preparers will be eligible to apply
                                                   Section 330 of title 31 of the United       for a PTIN. The requirements to become
ACTION: Notice of proposed rulemaking
                                                States Code authorizes the Secretary of the    a registered tax return preparer will be
and notice of public hearing.
                                                Treasury to regulate the practice of rep-      provided in future Circular 230 guidance.
SUMMARY: This document contains                 resentatives before the Treasury Depart-           A third party vendor will administer the
proposed amendments to the regulations          ment. Pursuant to section 330 of title         PTIN application and renewal process and
relating to the imposition of certain user      31, the Secretary has published regulations    will charge a reasonable fee that is inde-
fees on certain tax practitioners. The pro-     governing practice before the IRS in 31        pendent of the user fee charged by the
posed regulations establish a new user fee      CFR part 10 and reprinted the regulations      government. The vendor will develop a
for individuals who apply for or renew a        as Treasury Department Circular No. 230        web-based database that individuals will
preparer tax identification number (PTIN).      (Circular 230). Circular 230 is adminis-       use to apply for or renew a PTIN and
The proposed regulations affect individu-       tered by the IRS Office of Professional Re-    will process paper PTIN applications. The
als who apply for or renew a PTIN. The          sponsibility (OPR).                            database also will be used for applications
charging of user fees is authorized by the                                                     to become registered tax return preparers,
Independent Offices Appropriations Act          User Fee for PTINs                             to renew the registered tax return prepar-
of 1952.                                                                                       ers’ status, to self-certify continuing pro-
                                                   Section 6109 of the Internal Revenue        fessional education credits for registered
                                                Code (Code) authorizes the Secretary to        tax return preparers, and to pay applicable
DATES: Written or electronic comments
                                                prescribe regulations for the inclusion of     user fees.
must be received by August 23, 2010. Out-
                                                a tax return preparer’s identifying num-           Proposed §300.9 establishes a $50
lines of topics to be discussed at the public
                                                ber on a return, statement, or other docu-     user fee to apply for or renew a PTIN.
hearing scheduled for Tuesday, August 24,
                                                ment required to be filed with the IRS. Sec-   The $50 user fee is based on an annual
2010, at 10 a.m. must be received by Mon-
                                                tion 6109(c) further authorizes the Secre-     PTIN renewal period, and the procedures
day, August 23, 2010.
                                                tary “to require such information as may be    for renewing a PTIN will be provided
ADDRESSES: Send submissions to:                 necessary to assign an identifying number      in other guidance, including forms and
CC:PA:LPD:PR (REG–139343–08), room              to any person.” As currently prescribed in     instructions. The user fee is nonrefund-
5205, Internal Revenue Service, PO Box          regulations, the identifying number of a tax   able regardless of whether the applicant
7604, Ben Franklin Station, Washing-            return preparer who is an individual is the    receives a PTIN.
ton, D.C. 20044. Submissions may be             tax return preparer’s social security num-         PTINs were previously issued to tax re-
hand-delivered Monday through Friday            ber (SSN) or alternative number as pre-        turn preparers solely for the convenience
between the hours of 8 a.m. and 4 p.m.          scribed by the IRS.                            of the tax return preparers, providing an al-
to CC:PA:LPD:PR (REG–139343–08),                   Proposed regulations under section          ternative to using the tax return preparers’
Courier’s Desk, Internal Revenue Ser-           6109 (REG–134235–08, 2010–16 I.R.B.            social security numbers. Requiring regis-
vice, 1111 Constitution Avenue, NW,             596) were published in the Federal Reg-        tration through the use of PTINs will en-
Washington, D.C., or sent electroni-            ister (75 FR 14539) on March 26, 2010,         able the IRS to better collect and track data
cally via the Federal eRulemaking Por-          and provide that, for returns or claims        on tax return preparers. This data will al-
tal at http://www.regulations.gov (IRS          for refund filed after December 31, 2010,      low the IRS to track the number of per-
REG–139343–08). The public hearing              the identifying number of a tax return         sons who prepare returns, track the qual-
will be held in the Auditorium of the Inter-    preparer is the individual’s PTIN or such      ifications of those who prepare returns,
nal Revenue Building, 1111 Constitution         o
								
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