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 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


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