Table of Contents

• Notice 2011-5
  • I. PURPOSE AND BACKGROUND
  • II. MODIFICATIONS TO NOTICE 2010-59
  • III. EFFECTIVE DATE
  • IV. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2011-6
  • Purpose
  • Background
  • Section 1. Guidance under section 1.6109-2
    • .01 PTINs Obtained After September 28, 2010
    • .02 Individuals Who May Obtain a PTIN
    • a. Tax Return Preparers Supervised by Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Retirement Plan Agents, and Enrolled Actuaries
    • b.Individuals Who Prepare Tax Returns Not Covered by the Registered Tax Return Preparer Competency Examination(s)
    • .03 Forms Requiring a PTIN
  • Section 2. Interim Rules
    • .01 Provisional PTINs
    • .02 Return Preparation by Provisional PTIN Holders
    • .03 Practice Based on Return Preparation
    • .04 Continuing Education
    • .05 Ethics and Conduct
  • Contact Information
• Rev. Proc. 2011-13
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES FROM REV. PROC. 2010-15
  • SECTION 3. BACKGROUND
  • SECTION 4. PROCEDURE
    • .01 General
    • .02 Items
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2011-15
  • SECTION 1. PURPOSE AND SCOPE
  • SECTION 2. BACKGROUND
  • SECTION 3. INCREASE IN THE FILING THRESHOLD TO $50,000
  • SECTION 4. NORMALLY NOT MORE THAN $50,000
  • SECTION 5. OTHER FILING OBLIGATIONS
  • SECTION 6. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. REQUEST FOR COMMENTS
  • SECTION 9. DRAFTING INFORMATION