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IRS Letters and Visits to Return Preparers

The Internal Revenue Service has many educational efforts aimed to improve the accuracy of tax returns by paid tax return preparers and to heighten awareness of preparer responsibilities. View IRS Letters and Visits to Return Preparers FAQs.

Letter 5271 
December 2015 - Recommendation to review all Additional Child Tax Credit (ACTC) accuracy, and preparer due diligence rules.

Letter 5272 
December 2015 - Recommendation to review Additional Child Tax Credit (ACTC) accuracy where dependents have an Individual Tax Identification Number (ITIN), and preparer responsibility rules.

Letter 5573
December 2015 - Recommendation to inquire about and properly report 1099-K income when preparing a Schedule C.

Letter 5574 
August 2015 - Recommendation to take Continuing Education programs about Schedule C and Form 1099-K rules.

Letter 5105 
January 2015 - Recommendation to review all Schedule C accuracy, and preparer due diligence rules.

Letter 5102 
November 2014 - Recommendation to consider taking continuing education programs related to business income and expenses, as well as pay special attention to Schedule C accuracy in 2015.

Letter 4810 
November 2013 - Advising that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly preparing the Schedule C.

Letter 5292 
November 2013 - Advising that an IRS representative will contact them to schedule an educational visit to review their responsibilities in correctly following preparer tax identification number (PTIN) rules.

Letter 4911 
Sent to notify paid tax return preparers that they are not compliant with their personal tax responsibilities and should resolve the matter to avoid affecting their status as a preparer tax identification number (PTIN) holder.

Letter 5538 
Sent to paid tax return preparers whose PTINs have expired, but their PTINs have subsequently been used on tax returns.

EITC Educational Letters

We have several letters we use when a preparer has a significant number of returns with a high likelihood of EITC errors

EITC Visits

A revenue agent and criminal investigator visit some return preparers who prepare EITC claims with a high chance of error. The goal is to help the preparer understand and avoid EITC errors.

 

Page Last Reviewed or Updated: 12-Aug-2016