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Registered Tax Return Preparer Test
The Registered Tax Return Preparer Test was a test produced by the U.S. Internal Revenue Service (IRS). Until the program was suspended in January 2013, the IRS had implemented rules requiring that certain individuals who wanted to work as tax return preparers pass this test to demonstrate their ability to understand U.S. tax law, tax form preparation and ethical requirements. The competency test was part of an agency effort to better regulate the tax return preparation industry, to improve the accuracy of tax return preparation and to improve service to taxpayers. Candidates who passed the test, a tax compliance check, and met certain other requirements had a new designation: Registered Tax Return Preparer.〔(IRS Moves to Next Phase of Return Preparer Initiative; New Competency Test to Begin )〕
In January 2013, the Internal Revenue Service announced that it was suspending the requirement to register with the IRS 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.〔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 ().〕 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 ().〕
== History of the RTRP Test ==
An estimated 60 percent of U.S. taxpayers use tax return preparers. The idea of a competency test came from the (Return Preparer Review ), the product of a series of public hearings with tax preparers, associations and consumer advocates. The review was prompted by the growth in the tax preparation industry, much of it unregulated. There were increasing concerns within the IRS and growing congressional interest in the accuracy of tax return preparation and service to the nation's taxpayers by tax professionals. One (U.S. Government Accountability Office report ) found that of 19 individual tax returns taken to professional tax return preparers, all 19 contained errors and only two reflected the correct refund amount.
After the Return Preparer Review was announced in January 2010, the IRS instituted the Return Preparer Initiative that required all professional tax return preparers to register with the IRS and to obtain a Preparer Tax Identification Number (PTIN). It also required a previously unregulated category of preparers, then known as unenrolled preparers, to pass a one-time competency test, and to take 15 hours of continuing education credits annually. Those who passed the test and a tax compliance check would be given a new credential: Registered Tax Return Preparer. The test was launched in November 2010. Preparers who have PTINs and need to test will have until December 31, 2013 to pass it, but the IRS has urged candidates to take it as soon as possible. Starting January 1, 2014, only Registered Tax Return Preparers, Certified Public Accountants, attorney and Enrolled Agents will be authorized to prepare and sign federal individual tax returns for compensation.〔(IRS Marks Third Anniversary of Return Preparer Review; Urges Required Preparers to Take Competency Test as Soon as Possible )〕
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