A federal district court struck down the IRS’s registered tax return preparer program and enjoined it from enforcing the regulations.
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TOPICS / PROCEDURE
Representations & Examinations
PTIN Information Release Concerns Aired
The AICPA has expressed concerns to the IRS about the IRS’s public release of information of CPAs and other federal tax return preparers the IRS collects as part of its PTIN registration requirement.
PTIN Fees Are Valid, Federal Court Holds
The Eleventh Circuit held that the fee the IRS charges to issue PTINs to tax return preparers, who are required to use the PTINs on returns they prepare, is valid
Eleventh Circuit Says PTIN User Fees Are Valid
The Eleventh Circuit held that the fee the IRS charges to issue PTINs to tax return preparers, who are required to use the PTINs on returns they prepare, is valid
PTIN Prop. Regs. for Supervised Nonsigning and Non-1040 Preparers
The IRS issued proposed regulations regarding the availability of PTINs for supervised nonsigning preparers and for preparers of forms other than Form 1040.
EITC Due-Diligence Final Regs. Issued
The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit.
IRS Proposes PTIN Regs. for Supervised, Nonsigning and Non-1040 Preparers
The IRS issued proposed regulations regarding the availability of PTINs for supervised nonsigning preparers and for preparers of forms other than Form 1040. They also address what tax forms are considered returns for purposes of the PTIN rules.
IRS: Tax Preparers Who Want to Prepare 2011 Returns Must Renew PTINs
The IRS is sending information letters to tax return preparers who have not yet renewed their preparer tax identification numbers (PTINs) for the 2012 filing season.
PTIN System Continues to Accept 2011 Renewals
The IRS online system to apply for a PTIN is back up and running after a two-week hiatus for maintenance. The system is continuing to accept 2011 PTIN renewals even though the renewal deadline has passed.
IRS Will Delay Fingerprinting Requirement for Return Preparers
The IRS will delay and reconsider its fingerprinting requirement for tax return preparers, IRS Commissioner Douglas Shulman told the AICPA National Tax Conference.
2010–2011 Revisions to Circular 230
This article focuses primarily on the Circular 230 tax preparer penalties and other sanctions as well as the regulations governing practice before the IRS that were revised by T.D. 9527.
EITC Due-Diligence Requirements: IRS Ramps Up Enforcement and Education Efforts
This article explains the basic EITC rules, the due-diligence requirements under Sec. 6695(g), and the proposed changes to the regulations under Sec. 6695(g).
Final Regs on EITC Due Diligence Issued
The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit.
Tax Return Preparers Win Partial Victory in Fraudulent Credit Scheme Case
A district court found that two tax return preparers who had participated in a fraudulent scheme involving credits for fuel from nonconventional sources did not know the scheme was fraudulent and dismissed the IRS’s requests for injunctions against the preparers.
IRS Issues Details on Fingerprinting and Other Registered Tax Return Preparer Requirements
The IRS provided more details of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, including fingerprinting.
IRS Launches New Round of Preparer Office Visits
The IRS has sent letters to tax return preparers whom the IRS has identified as at high risk of not complying with their responsibilities as return preparers. The IRS will follow up with office visits to some of these preparers who appear to have serious compliance issues.
Competency Testing for Registered Tax Return Preparers Set to Start
As part of its ongoing initiative to regulate previously unenrolled tax return preparers, the IRS announced on November 22 that competency testing for registered tax return preparers will start next week.
Shulman Announces Delay in Fingerprinting Requirement
The IRS will delay and reconsider its fingerprinting requirement for tax return preparers, IRS Commissioner Doug Shulman told the AICPA National Tax Conference on November 8.
AICPA Expresses Concerns and Requests Review of Procedure Regarding Release of PTIN Holder Information
The AICPA’s Tax team has had, and continues to have, numerous conversations with IRS regarding its recent release of PTIN holder information.
President Signs Bill Increasing EITC Due Diligence Penalty
President Barack Obama signed into law a bill that increases from $100 to $500 the penalty for failure by preparers to exercise due diligence with respect to the EITC.
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
