Internal Revenue Bulletin:  2011-43 

October 24, 2011 

ADMINISTRATIVE


REG-116284-11 REG-116284-11

Proposed regulations to the user fee regulations under Part 300 of the Code would establish a new user fee for individuals to take the registered tax return preparer competency examination and a new user fee for certain persons to be fingerprinted in conjunction with the preparer tax identification number (PTIN), acceptance agent, and authorized e-file provider programs.

Notice 2011-80 Notice 2011-80

This notice provides guidance to individuals who have or will obtain a preparer tax identification number (PTIN), including a provisional PTIN, or who become registered tax return preparers.


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