Note: The following is the text of Letter 5292 the IRS sent out to selected tax return preparers nationwide in November 2013.
A review of returns you prepared in the past year indicates you’ve been identifying yourself with a number other than a preparer tax identification number (PTIN) as required by Treasury Regulation 1.6109-2. You can find information about PTIN requirements at IRS.gov/for-Tax-Pros.
The IRS is taking steps to ensure paid tax return preparers are aware of their responsibilities to identify themselves properly on the returns they prepare. We’d like to schedule an educational visit to review your responsibilities in this area.
An IRS employee will contact you soon to schedule an appointment. This is not an audit of you or your clients. We won’t review any tax returns with you, but we will review the PTIN regulations with you.
Thank you for your cooperation.