Public Commentary Invited on Content and Administration of Registered Tax Return Preparer Competency Exam (Notice 2011-48)

The IRS invites public commentary on the content and administration of the registered tax return preparer competency examination. Final regulations have been published that require certain individuals to pass a competency examination in order to become registered tax return preparers under 31 CFR Part 10. The IRS and its selected vendor are developing the competency examination; however, they are requesting comments from tax return preparers, associated industry and consumer groups and taxpayers before they begin the development process.

The comments are requested for the Form 1040 series competency examination concerning areas of law, the format of the exam, the difficulty and length of the exam, how the results are reported to applicants, the annual time period for the update of the exam, the time period individuals should be required to wait prior to retaking the exam, the languages in which the exam should be offered, the elements of the special enrollment examination that might be included, and any other information that should be considered for the development of the content and the administration of the exam.

Written comments should be sent to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice 2011-48), Room 2005, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Comments may be hand-delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to: Courier’s Desk, Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice 2011-48), 1111 Constitution Avenue NW., Washington, D.C. 20224. In addition, comments may be mailed electronically to: Notice.Comments@irscounsel.treas.gov. “Notice 2011-48” should be in the subject line of the email. The deadline for sending comments is July 7, 2011.

Notice 2011-48, 2011FED ¶46,378

Other References:

Code Sec. 6109

CCH Reference – 2011FED ¶36,965.42

Code Sec. 7701

CCH Reference – 2011FED ¶43,114.20

31 CFR Part 10

CCH Reference – 2011FED ¶43,808.154

Tax Research Consultant

CCH Reference – TRC IRS: 3,206.05

AUTHOR

Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

All stories by: Wolters Kluwer Tax and Accounting