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Internal Revenue Bulletin:  2014-29 

July 14, 2014 


Table of Contents

Rev. Proc. 2014–42Rev. Proc. 2014–42

This revenue procedure provides guidance regarding a new, voluntary Annual Filing Season Program designed to encourage tax return preparers who are not attorneys, certified public accountants (CPAs), or enrolled agents (EAs) to complete continuing education courses for the purpose of increasing their knowledge of the law relevant to federal tax returns. In addition, this revenue procedure modifies and supersedes Revenue Procedure 81–38, 1981–2 C.B. 592, regarding limited practice before the IRS by individuals who are not attorneys, CPAs or EAs. Except for section 6, this revenue procedure is effective as of June 30, 2014. Section 6 is effective for tax returns and claims for refund prepared and signed (or prepared if there is no signature space on the form) after December 31, 2015.

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