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IRS Return Preparer Initiative
The IRS Return Preparer Initiative was an effort by the Internal Revenue Service (IRS) to regulate the tax return preparation industry in the United States. The purpose of the initiative is to improve taxpayer compliance and service by setting professional standards for and providing support to the tax preparation industry. Starting January 1, 2011 and, until the program was suspended in January 2013, the initiative required all paid federal tax return preparers to register with the IRS and to obtain an identification number, called a Preparer Tax Identification Number (PTIN). The multi-year phase-in effort called for certain paid tax return preparers to pass a competency test and to take annual continuing education courses. The ethics provisions found in Treasury Department's Circular 230 were extended to all paid tax return preparers. Preparers who have their PTINs, pass the test and complete education credits were to have a new designation: Registered Tax Return Preparer.〔IRS News Release, IR-2010-1, Jan. 4, 2010, (IRS Proposes New Registration, Testing and Continuing Education Requirements for Tax Return Preparers Not Already Subject to Oversight )〕
"I believe it is one of the most important initiatives and defining actions that the IRS has taken in recent years in improving both compliance and our ability to deliver better service to taxpayers; in this case, helping them to file accurate returns from the get-go and avoid potentially time-consuming problems later on," said IRS Commissioner Douglas Shulman.〔IRS News Release, IR-2010-107, Oct. 26, 2010, (Commissioner of Internal Revenue Douglas H. Shulman's Keynote Speech Before the AICPA Fall Tax Meeting )〕
In January 2013, however, the Internal Revenue Service announced that it was suspending the program because of a ruling on January 18, 2013, by the United States District Court for the District of Columbia. As a result of a lawsuit, the Court issued an order prohibiting the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not currently required to register with the IRS. The IRS announced that because of the Court's ruling, tax return preparers are not required to complete the competency testing or to secure the continuing education that had been required.〔IRS Announcement, Jan. 22, 2013, at (). Also, see generally Patrick Temple-West & Kim Dixon, "IRS rescinds tax preparer rules after court ruling," Jan. 22, 2013, Thomson-Reuters News, at (); and Richard Rubin, "Tax Preparer Rules Vanish on Filing Eve After Court Loss," Jan. 23, 2013, Bloomberg News, at ().〕 〔See, generally, Memorandum Opinion, Jan. 18, 2013, docket entry 22; ''Sabina Loving v. Internal Revenue Serv.'', case no. 1:12-cv-00385-JEB, U.S. District Court for the District of Columbia, at ().〕 The IRS failed in its effort to obtain a stay of the ruling, which was then affirmed (upheld) in February 2014 by the U.S. Court of Appeals for the District of Columbia Circuit.〔 ''Loving v. IRS'' (D.C.Cir., 2/11/14) ().〕
== Initiative Background ==
Prior to the IRS Return Preparer Initiative, anyone could enter the tax return business. The lack of training or minimum qualifications for paid federal tax return preparers resulted in concerns that some ill-equipped tax preparers were making numerous errors costly to taxpayers and to the United States Treasury. Income tax laws in the United States are complex and change nearly every year. United States Taxpayer Advocate Nina E. Olson, in her (2002 annual report ) to Congress, suggested legislation to register and regulate paid tax preparers. In 2006, the (GAO testified ) that the agency secretly visited 19 different paid tax preparers. The agency found that all 19 tax returns were wrong to some degree and that only two preparers correctly calculated the proper refund amount. In 2008, the Government Accountability Office (GAO) followed up with a (review ) of how Oregon and California, the only states to regulate tax preparers, addressed the issue. On June 4, 2009, Commissioner Douglas Shulman announced that the IRS would conduct a thorough review of the issues related to regulating paid tax return preparers.〔IRS News Release, IR-2009-57, June 4, 2009, (IRS Launches Tax Return Preparer Review; Recommendations to Improve Compliance Expected by Year End )〕
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