Internal Revenue Bulletin: 2011-27 |
July 5, 2011 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9527
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Plain Language Summary of the Requirements for Becoming a Registered Tax Return Preparer or Continuing Education Provider
- Am I affected by this regulation?
- How am I affected by this regulation and how does this regulation work with other recently issued IRS guidance?
- Application Process
- Renewal Process
- Continuing Education Providers
- Summary of Comments and Explanation of Revisions
- IRS Offices Administering and Enforcing Circular 230
- Definitions — Practice Before the Internal Revenue Service, Tax Return Preparer
- Who May Practice
- Eligibility to Become an Enrolled Agent or Enrolled Retirement Plan Agent
- Eligibility to Become a Registered Tax Return Preparer
- Procedures for Becoming or Renewing an Individual’s Designation as a Registered Tax Return Preparer
- Continuing Education Providers
- Limited Practice Before the IRS, Return Preparation, and Application to Other Individuals
- Solicitation
- Standards With Respect to Tax Returns and Documents, Affidavits and Other Papers
- Procedures to Ensure Compliance
- Authority to Accept a Practitioner’s Consent to Sanction
- Incompetence and Disreputable Conduct
- Proceedings Against Appraisers
- Appeal of Decision of Administrative Law Judge
- Records
- Effective Date
- Special Analyses
- A. Regulatory Assessment under E.O. 12866, as Supplemented by E.O 13563
- 1. Statement of the need for the regulatory action
- 2. Potentially affected tax returns
- 3. An assessment of benefits anticipated from the regulatory action
- 4. An assessment of costs anticipated from the regulatory action
- 5. An assessment of costs and benefits of potential alternatives
- i. Baseline scenario
- ii. Alternative one
- iii. Alternative two
- iv. Alternative three
- v. Alternative four
- B. Final Regulatory Flexibility Analysis
- 1. Statement of the need for and objectives of the proposed rule
- 2. 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 to the rule as a result of the comments
- 3. Description and estimate of the number of small entities subject to the rule
- 4. Description of the projected reporting, recordkeeping and related requirements of the 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
- 5. 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 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- §10.0 Scope of part.
- §10.1 Offices.
- §10.2 Definitions.
- §10.3 Who may practice.
- §10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
- §10.8 Return preparation and application of rules to other individuals.
- §10.9 Continuing education providers and continuing education programs.
- §10.20 Information to be furnished.
- §10.25 Practice by former government employees, their partners and their associates.
- §10.30 Solicitation.
- §10.34 Standards with respect to tax returns and documents, affidavits and other papers.
- §10.36 Procedures to ensure compliance.
- §10.50 Sanctions.
- §10.51 Incompetence and disreputable conduct.
- §10.53 Receipt of information concerning practitioner.
- §10.60 Institution of proceeding.
- §10.61 Conferences.
- §10.62 Contents of complaint.
- §10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
- §10.64 Answer; default.
- §10.65 Supplemental charges.
- §10.66 Reply to answer.
- §10.69 Representation; ex parte communication.
- §10.72 Hearings.
- §10.76 Decision of Administrative Law Judge.
- §10.77 Appeal of decision of Administrative Law Judge.
- §10.78 Decision on review.
- §10.79 Effect of disbarment, suspension, or censure.
- §10.80 Notice of disbarment, suspension, censure, or disqualification.
- §10.81 Petition for reinstatement.
- §10.82 Expedited suspension.
- §10.90 Records
- Drafting Information
- Rev. Rul. 2011-14
- T.D. 9527
- 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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