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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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