Regulations Governing Practice Before the Internal Revenue Service; Correction, 49650 [2011-20380]
Download as PDF
<![CDATA[
49650
Federal Register / Vol. 76, No. 155 / Thursday, August 11, 2011 / Rules and Regulations
DEPARTMENT OF THE TREASURY
No. 26 of 1950, 15 FR 4935, 64 Stat. 1280,
3 CFR, 1949–1953 Comp., p. 1017.
Office of the Secretary
■
Par. 2. Section 10.5 is amended by
revising paragraph (g) to read as follows:
31 CFR Part 10
§ 10.5 Application to become an enrolled
agent, enrolled retirement plan agent, or
registered tax return preparer.
[TD 9527]
RIN 1545–BH01
*
Regulations Governing Practice Before
the Internal Revenue Service;
Correction
Office of the Secretary,
Treasury.
ACTION: Correcting amendment.
AGENCY:
§ 10.60
This document contains
amendments to the regulations
governing practice before the Internal
Revenue Service to correct errors in
final regulations (TD 9527) that were
published in the Federal Register on
Friday, June 3, 2011. The regulations
affect individuals who practice before
the IRS and providers of continuing
education programs. The regulations
modify the rules governing of practice
before the IRS and the standards with
respect to tax returns.
DATES: This correction is effective on
August 11, 2011 and is applicable
beginning August 2, 2011.
FOR FURTHER INFORMATION CONTACT:
Matthew D. Lucey, (202) 622–4940 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulation (TD 9527) that is
the subject of this correction is under
section 330 of Title 31 of the United
States Code.
Need for Correction
As published on June 3, 2011, at 76
FR 32286, TD 9527 contains errors that
may prove to be misleading and is in
need of clarification.
List of Subjects in 31 CFR Part 10
Accountants, Administrative practice
and procedure, Lawyers, Reporting and
recordkeeping requirements, Taxes.
Correction of Publication
wreier-aviles on DSKDVH8Z91PROD with RULES
Accordingly, 31 CFR part 10 is
corrected by making the following
correcting amendments:
PART 10—PRACTICE BEFORE THE
INTERNAL REVENUE SERVICE
Paragraph 1. The authority citation
for part 31 continues to read in part as
follows:
■
Authority: Sec. 3, 23 Stat. 258, secs. 2–12,
60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551–
559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan
VerDate Mar<15>2010
15:30 Aug 10, 2011
Jkt 223001
*
*
*
*
(g) Effective/applicability date. This
section is applicable to applications
received on or after August 2, 2011.
■ Par. 3. Section 10.60 is amended by
revising paragraphs (a) and (b) to read
as follows:
Institution of proceeding.
(a) Whenever it is determined that a
practitioner (or employer, firm or other
entity, if applicable) violated any
provision of the laws governing practice
before the Internal Revenue Service or
the regulations in this part, the
practitioner may be reprimanded or, in
accordance with § 10.62, subject to a
proceeding for sanctions described in
§ 10.50.
(b) Whenever a penalty has been
assessed against an appraiser under the
Internal Revenue Code and an
appropriate officer or employee in an
office established to enforce this part
determines that the appraiser acted
willfully, recklessly, or through gross
incompetence with respect to the
proscribed conduct, the appraiser may
be reprimanded or, in accordance with
§ 10.62, subject to a proceeding for
disqualification. A proceeding for
disqualification of an appraiser is
instituted by the filing of a complaint,
the contents of which are more fully
described in § 10.62.
*
*
*
*
*
■ Par. 4. Section 10.69 is amended by
revising paragraph (a) to read as follows:
§ 10.69 Representation; ex parte
communication.
(a) Representation. (1) The Internal
Revenue Service may be represented in
proceedings under this part by an
attorney or other employee of the
Internal Revenue Service. An attorney
or an employee of the Internal Revenue
Service representing the Internal
Revenue Service in a proceeding under
this part may sign the complaint or any
document required to be filed in the
proceeding on behalf of the Internal
Revenue Service.
(2) A respondent may appear in
person, be represented by a practitioner,
or be represented by an attorney who
has not filed a declaration with the
Internal Revenue Service pursuant to
§ 10.3. A practitioner or an attorney
representing a respondent or proposed
respondent may sign the answer or any
PO 00000
Frm 00002
Fmt 4700
Sfmt 4700
document required to be filed in the
proceeding on behalf of the respondent.
*
*
*
*
*
■ Par. 5. Section 10.90 is amended by
revising paragraph (a)(6)(i) to read as
follows:
§ 10.90
Records.
(a) * * *
(6) * * *
(i) Who have obtained a qualifying
continuing education provider number;
and
*
*
*
*
*
Treena V. Garrett,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, Procedure
and Administration.
[FR Doc. 2011–20380 Filed 8–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF DEFENSE
Office of the Secretary
32 CFR Part 159
[DOD–2008–OS–0125/RIN 0790–AI38]
Private Security Contractors (PSCs)
Operating in Contingency Operations,
Combat Operations or Other
Significant Military Operations
Office of the Under Secretary of
Defense for Acquisition, Technology,
and Logistics, DoD.
ACTION: Final rule.
AGENCY:
This Rule establishes policy,
assigns responsibilities and provides
procedures for the regulation of the
selection, accountability, training,
equipping, and conduct of personnel
performing private security functions
under a covered contract during
contingency operations, combat
operations or other significant military
operations. It also assigns
responsibilities and establishes
procedures for incident reporting, use of
and accountability for equipment, rules
for the use of force, and a process for
administrative action or the removal, as
appropriate, of PSCs and PSC personnel.
For the Department of Defense, this Rule
supplements DoD Instruction 3020.41,
‘‘Contractor Personnel Authorized to
Accompany the U.S. Armed Forces,’’
which provides guidance for all DoD
contractors operating in contingency
operations.
This Rule was published as an Interim
Final Rule on July 17, 2009 because
there was insufficient policy and
guidance regulating the actions of DoD
and other governmental PSCs and their
SUMMARY:
E:\FR\FM\11AUR1.SGM
11AUR1
]]>Agencies
[Federal Register Volume 76, Number 155 (Thursday, August 11, 2011)]
[Rules and Regulations]
[Page 49650]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-20380]
[[Page 49650]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Office of the Secretary
31 CFR Part 10
[TD 9527]
RIN 1545-BH01
Regulations Governing Practice Before the Internal Revenue
Service; Correction
AGENCY: Office of the Secretary, Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains amendments to the regulations governing
practice before the Internal Revenue Service to correct errors in final
regulations (TD 9527) that were published in the Federal Register on
Friday, June 3, 2011. The regulations affect individuals who practice
before the IRS and providers of continuing education programs. The
regulations modify the rules governing of practice before the IRS and
the standards with respect to tax returns.
DATES: This correction is effective on August 11, 2011 and is
applicable beginning August 2, 2011.
FOR FURTHER INFORMATION CONTACT: Matthew D. Lucey, (202) 622-4940 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation (TD 9527) that is the subject of this
correction is under section 330 of Title 31 of the United States Code.
Need for Correction
As published on June 3, 2011, at 76 FR 32286, TD 9527 contains
errors that may prove to be misleading and is in need of clarification.
List of Subjects in 31 CFR Part 10
Accountants, Administrative practice and procedure, Lawyers,
Reporting and recordkeeping requirements, Taxes.
Correction of Publication
Accordingly, 31 CFR part 10 is corrected by making the following
correcting amendments:
PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
0
Paragraph 1. The authority citation for part 31 continues to read in
part as follows:
Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et
seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330;
Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-
1953 Comp., p. 1017.
0
Par. 2. Section 10.5 is amended by revising paragraph (g) to read as
follows:
Sec. 10.5 Application to become an enrolled agent, enrolled
retirement plan agent, or registered tax return preparer.
* * * * *
(g) Effective/applicability date. This section is applicable to
applications received on or after August 2, 2011.
0
Par. 3. Section 10.60 is amended by revising paragraphs (a) and (b) to
read as follows:
Sec. 10.60 Institution of proceeding.
(a) Whenever it is determined that a practitioner (or employer,
firm or other entity, if applicable) violated any provision of the laws
governing practice before the Internal Revenue Service or the
regulations in this part, the practitioner may be reprimanded or, in
accordance with Sec. 10.62, subject to a proceeding for sanctions
described in Sec. 10.50.
(b) Whenever a penalty has been assessed against an appraiser under
the Internal Revenue Code and an appropriate officer or employee in an
office established to enforce this part determines that the appraiser
acted willfully, recklessly, or through gross incompetence with respect
to the proscribed conduct, the appraiser may be reprimanded or, in
accordance with Sec. 10.62, subject to a proceeding for
disqualification. A proceeding for disqualification of an appraiser is
instituted by the filing of a complaint, the contents of which are more
fully described in Sec. 10.62.
* * * * *
0
Par. 4. Section 10.69 is amended by revising paragraph (a) to read as
follows:
Sec. 10.69 Representation; ex parte communication.
(a) Representation. (1) The Internal Revenue Service may be
represented in proceedings under this part by an attorney or other
employee of the Internal Revenue Service. An attorney or an employee of
the Internal Revenue Service representing the Internal Revenue Service
in a proceeding under this part may sign the complaint or any document
required to be filed in the proceeding on behalf of the Internal
Revenue Service.
(2) A respondent may appear in person, be represented by a
practitioner, or be represented by an attorney who has not filed a
declaration with the Internal Revenue Service pursuant to Sec. 10.3. A
practitioner or an attorney representing a respondent or proposed
respondent may sign the answer or any document required to be filed in
the proceeding on behalf of the respondent.
* * * * *
0
Par. 5. Section 10.90 is amended by revising paragraph (a)(6)(i) to
read as follows:
Sec. 10.90 Records.
(a) * * *
(6) * * *
(i) Who have obtained a qualifying continuing education provider
number; and
* * * * *
Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel, Procedure and
Administration.
[FR Doc. 2011-20380 Filed 8-10-11; 8:45 am]
BILLING CODE 4830-01-P
