a-03-68.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

Part IV - Items of General Interest

Delay of Rolling Renewal Schedule for Enrolled Agents under section 10.6(d)(1) of
Treasury Department Circular No. 230, 31 CFR part 10.

Announcement 2003-68

The Internal Revenue Service announces a delay of the implementation of the
new rolling renewal schedule for enrolled agents to renew their enrollment under
section 10.6(d)(1) of the Regulations Governing Practice Before the Internal Revenue
Service, Treasury Department Circular No. 230, 31 CFR part 10. Under Treasury
Department Circular No. 230, amended July 26, 2002, approximately one-third of all
enrolled agents will renew their enrollment each year according to a rolling renewal
schedule for enrollment. Except for those individuals who receive their initial enrollment
after November 1, 2003, individuals licensed to practice before the Internal Revenue
Service who have a social security number or tax identification number that ends with
the numbers 0, 1, 2 or 3 (affected enrolled agents) are scheduled to apply for
enrollment between November 1, 2003, and January 31, 2004.

To ensure an orderly transition to rolling renewals, the implementation of the new
renewal of enrollment schedule for affected enrolled agents will be delayed until the
2004 calendar year. The Internal Revenue Service will publish the schedule for
affected enrolled agents to apply for renewal of enrollment in the Internal Revenue
Bulletin and on the Office of Professional Responsibility webpage at
http://www.irs.gov/taxpros/agents/index.html
at least 30 calendar days prior to the
beginning of the period for renewal of enrollment and no later than June 1, 2004. The
period for renewal of enrollment will last at least 60 calendar days, but no more than 90
calendar days.

Affected enrolled agents should not file an application for renewal of enrollment
before the period for renewal of enrollment is announced in the Internal Revenue
Bulletin and on the Office of Professional Responsibility webpage. This delay will not
impact an affected enrolled agent’s current status as an enrolled agent in good
standing. This delay will not affect the number of hours of continuing professional
education required for renewal or the time period within which these hours must be
completed.

The principal author of this announcement is Heather L. Dostaler of the Office of
Associate Chief Counsel (Procedure and Administration). For further information
regarding this announcement contact Heather L. Dostaler on (202) 622-4940 (not a toll-
free call).