Internal Revenue Bulletin: 2010-46 |
November 15, 2010 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9502
- T.D. 9500
- T.D. 9501
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Summary of Comments and Explanation of Revisions
- 1. Requiring the Use of PTINs
- a. Supervised tax return preparers who do not sign tax returns
- b. Licensed tax return preparers, tax return preparers of longstanding, and those who prepare a small number of tax returns
- c. Volunteers and other unpaid tax return preparers
- d. Tax return preparation software
- e. Requiring the use of a PTIN after December 31, 2010
- 2. Eligibility to Receive a PTIN
- a. Foreign tax return preparers
- b. User fees
- 3. Terminology
- a. Preparation of all or substantially all of a tax return or claim for refund
- b. Registered tax return preparers
- Special Analyses
- Final Regulatory Flexibility Analysis
- A statement of the need for, and the objectives of, the final rule
- Summaries of the significant issues raised in the public comments responding to the initial regulatory flexibility analysis and of the agency’s assessment of the issues, and a statement of any changes made to the rule as a result of the comments
- A description and an estimate of the number of small entities to which the rule will apply or an explanation of why an estimate is not available
- A description of the projected reporting, recordkeeping, and other compliance requirements of the rule, including an estimate of the classes of small entities subject to the requirements and the type of professional skills necessary for preparation of a report or record
- A description of the steps the agency has taken to minimize the significant economic impact on small entities consistent with the stated objectives of applicable statutes, including a statement of the factual, policy, and legal reasons for selecting any alternative adopted in the final rule and why other significant alternatives affecting the impact on small entities that the agency considered were rejected
- Adoption of Amendments to the Regulations
- PART 1—INCOME TAXES
- §1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
- PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
- §601.101 OMB Control numbers.
- Drafting Information
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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