n-11-45.pdf

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Part III - Administrative, Procedural, and Miscellaneous

Restrictions on Use of the Term Registered Tax Return Preparer

Notice 2011-45

The Department of the Treasury and the IRS are implementing the
recommendations contained in Publication 4832, “Return Preparer Review.” As part of
this implementation, the Department of the Treasury and the IRS have issued final
regulations (TD 9527) that include registered tax return preparers as practitioners under
31 CFR Part 10 (reprinted as Treasury Department Circular 230).
The Department of the Treasury and the IRS have also published final
regulations under I.R.C. § 6109 (75 FR 60309) providing that attorneys, certified public
accountants, enrolled agents, and registered tax return preparers who prepare all or
substantially all of a tax return must obtain a preparer tax identification number (PTIN).
In Notice 2011-6, 2011-3 IRB 315, the IRS identified two additional groups of individuals
who are eligible to obtain a PTIN: (1) specified individuals who are supervised by the
attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or
enrolled actuary who signs the tax return or claim for refund prepared by the individual,
and (2) individuals who certify they do not prepare or assist in the preparation of all or
substantially all of any tax return or claim for refund covered by a competency
examination. Notice 2011-6 further provided that individuals who are not attorneys,

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certified public accountants, enrolled agents, or registered tax return preparers may
obtain a provisional PTIN before the date that the registered tax return preparer
competency examination is first offered. After the competency examination is offered,
only attorneys, certified public accountants, enrolled agents, registered tax return
preparers, or the additional groups of individuals identified above will be eligible to
obtain a PTIN. The IRS began issuing PTINs at the end of September 2010.
To become a registered tax return preparer, an applicant must pass a
competency examination and tax compliance and suitability checks. The IRS has
selected a vendor to develop and administer the competency examination, but the
examination is not yet available. Additionally, the IRS is currently in the process of
developing the suitability check. Because the conditions for becoming a registered tax
return preparer are not yet able to be satisfied by any individual, no individual may
represent that he is a registered tax return preparer. An individual with a provisional
PTIN may not represent that he is a registered tax return preparer or has passed the
competency examination. Once the competency examination is available, only an
individual who has met all of the conditions to becoming a registered tax return
preparer, including passing the competency examination and the tax compliance and
suitability checks, may represent that he is a registered tax return preparer.
An individual who becomes a registered tax return preparer must comply with the
applicable rules in Circular 230, including section 10.30 regarding practitioner
advertising and solicitation. Section 10.30 will be amended to require a registered tax
return preparer using any paid advertising involving print, television or radio, in which

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the individual represents himself or herself to be a registered tax return preparer to
display or broadcast the following statement: “The IRS does not endorse any particular
individual tax return preparer. For more information on tax return preparers go to
IRS.gov.”
The principal author of this notice is Emily M. Lesniak of the Office of Associate
Chief Counsel (Procedure & Administration). For further information regarding this
notice contact Emily M. Lesniak on (202) 622-4570 (not a toll-free call).