Internal Revenue Bulletin: 2010-16
April 19, 2010
Table of Contents
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- 1. Identifying Numbers Generally
- 2. Requiring Identifying Numbers from Tax Return Preparers
- 3. Preparer Tax Identification Numbers
- 4. Regulation of Tax Return Preparers
- Explanation of Provisions
- 1. Requiring the Use of PTINs
- 2. Eligibility to Receive a PTIN
- Proposed Effective/Applicability Date
- Special Analyses
- Initial Regulatory Flexibility Analysis
- Description of the reasons why the agency action is being considered.
- Statement of the objectives of, and the legal basis for, the proposed rule.
- Description and estimate (where feasible) of the number of small entities subject to the proposed rule.
- Description of the projected reporting, recordkeeping, and related requirements of the proposed rule, including an estimate of the classes of small entities that will be subject to the requirements and the type of professional skills necessary for preparation of the report or record.
- Identification, to the extent practicable, of all relevant Federal rules that may duplicate, overlap, or conflict with the proposed rule.
- Description of any significant alternatives to the proposed rule that accomplish the stated objectives of applicable statutes and minimize any significant economic impact on small entities.
- Comments and Requests for Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2010-22
- Announcement 2009-23
- Announcement 2010-26
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