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GAO-11-748R 1 (2011-06-20)

handle is hein.gao/gaobadxep0001 and id is 1 raw text is: im T V WAccountability * Integrity * Reliability United States Government Accountability Office Washington, DC 20548 B-322071 June 20, 2011 The Honorable Max Baucus Chairman The Honorable Orrin G. Hatch Ranking Member Committee on Finance United States Senate The Honorable Dave Camp Chairman The Honorable Sander M. Levin Ranking Member Committee on Ways and Means House of Representatives Subject: Department of the Treasury, Office of the Secretary: Regulations Governing Practice Before the Internal Revenue Service Pursuant to section 801(a)(2)(A) of title 5, United States Code, this is our report on a major rule promulgated by the Department of the Treasury, Office of the Secretary, entitled Regulations Governing Practice Before the Internal Revenue Service (RIN: 1545-BHO1). We received the rule on June 3, 2011. It was published in the Federal Register as a final rule on June 3, 2011. 76 Fed. Reg. 32,286. The final rule contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. Specifically, the rule will apply to individuals who prepare all or substantially all of tax returns who are not attorneys or certified public accountants to apply to become a registered tax return preparer. To become a registered tax return preparer, an individual must pass a one- time competency exam, pass a suitability check, and obtain a preparer tax identification number (PTIN). The final rule also requires that registered tax return preparers complete a minimum of 15 hours of continuing education annually, and that continuing education providers obtain and renew continuing education provider numbers and pay any applicable fees. GAO- 11-748R

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