Preparer Tax Identification Number (PTIN) User Fee Update, 66851-66853 [2015-27791]
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Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Proposed Rules
tkelley on DSK3SPTVN1PROD with PROPOSALS
Rm. 5431, Silver Spring MD 20993–
0002, or you may send an email request
to the Office of Combination Products at
combination@fda.gov. If you are
submitting a written request, send one
self-addressed adhesive label to assist
the office in processing your requests.
The draft guidance may also be obtained
by mail by calling CBER at 1–800–835–
4709 or 240–402–8010. See the
SUPPLEMENTARY INFORMATION section for
electronic access to the draft guidance
document.
FOR FURTHER INFORMATION CONTACT: Lori
Churchyard, Center for Biologics
Evaluation and Research, Food and
Drug Administration, 10903 New
Hampshire Ave., Bldg. 71, Rm. 7301,
Silver Spring, MD 20993–0002, 240–
402–7911; or Angela Krueger, Office of
Device Evaluation, Center for Devices
and Radiological Health, Food and Drug
Administration, 10903 New Hampshire
Ave., Bldg. 66, Rm. 1666, Silver Spring,
MD 20993–0002, 301–796–6380; or
Leigh Hayes, Office of Combination
Products, Office of the Commissioner,
Food and Drug Administration, 10903
New Hampshire Ave., Bldg. 32, Rm.
5125, Silver Spring, MD 20993–0002,
301–796–8938.
SUPPLEMENTARY INFORMATION:
I. Background
FDA is announcing the availability of
a draft document entitled ‘‘Homologous
Use of Human Cells, Tissues, and
Cellular and Tissue-Based Products;
Draft Guidance for Industry and FDA
Staff.’’ The draft guidance document
provides HCT/P manufacturers, health
care providers, and FDA staff, with
recommendations for applying the
§ 1271.10(a)(2) (21 CFR 1271.10(a)(2))
criterion of homologous use. This
guidance will improve stakeholders’
understanding of the definition of
homologous use in § 1271.3(c), and how
to apply the regulatory criterion in
§ 1271.10(a)(2) to their HCT/P.
HCT/Ps are defined in § 1271.3(d) as
articles containing or consisting of
human cells or tissues that are intended
for implantation, transplantation,
infusion, or transfer into a human
recipient. FDA has implemented a riskbased approach to the regulation of
HCT/Ps. Under the authority of section
361 of the Public Health Service (PHS)
Act (42 U.S.C. 264), FDA established
regulations under part 1271 for all HCT/
Ps to prevent the introduction,
transmission, and spread of
communicable diseases. HCT/Ps are
regulated solely under section 361 of the
PHS Act and 21 CFR part 1271, if they
meet the criteria provided under
§ 1271.10(a).
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If an HCT/P does not meet all of the
criteria set out under § 1271.10(a), and
does not meet one of the exceptions in
§ 1271.15, the HCT/P will be regulated
as a drug, device, and/or biological
product under the Federal Food, Drug,
and Cosmetic Act, and/or section 351 of
the PHS Act (42 U.S.C. 262).
The draft guidance is being issued
consistent with FDA’s good guidance
practices regulation (21 CFR 10.115).
The draft guidance, when finalized, will
represent FDA’s current thinking on
‘‘Homologous Use of Human Cells,
Tissues, and Cellular and Tissue-Based
Products.’’ It does not establish any
rights for any person and is not binding
on FDA or the public. You can use an
alternative approach if it satisfies the
requirement of the applicable statutes
and regulations.
In a separate document published
elsewhere in this issue of the Federal
Register, FDA is announcing a public
hearing entitled ‘‘Draft Guidances
Relating to the Regulation of Human
Cells, Tissues or Cellular or TissueBased Products; Public Hearing; Request
for Comments’’ to be held on April 13,
2016, to provide stakeholders with the
opportunity to discuss FDA’s policy on
regulation of HCT/Ps related to the four
draft guidances on the following topics:
Homologous use, same surgical
procedure exception, minimal
manipulation, and adipose tissue.
In separate documents published
elsewhere in this issue of the Federal
Register, FDA is also reopening the
comment periods to FDA’s public
dockets on the previously issued draft
guidance documents on the following
topics related to HCT/Ps: Minimal
manipulation (Docket No. FDA–2014–
D–1696), adipose tissue (Docket No.
FDA–2014–D–1856), and same surgical
procedure exception (Docket No. FDA–
2014–D–1584).
II. Paperwork Reduction Act of 1995
The draft guidance refers to
previously approved collections of
information found in FDA regulations.
These collections of information are
subject to review by the Office of
Management and Budget (OMB) under
the Paperwork Reduction Act of 1995
(44 U.S.C. 3501–3520). The collections
of information in part 1271 have been
approved under OMB control number
0910–0543.
III. Electronic Access
Persons with access to the Internet
may obtain the draft guidance at either
https://www.fda.gov/
BiologicsBloodVaccines/Guidance
ComplianceRegulatoryInformation/
Guidances/default.htm or https://
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www.fda.gov/MedicalDevices/Device
RegulationandGuidance/Guidance
Documents/default.htm or https://
www.fda.gov/CombinationProducts/
GuidanceRegulatoryInformation/
default.htm or https://
www.regulations.gov. Persons unable to
download an electronic copy of the draft
guidance entitled ‘‘Homologous Use of
Human Cells, Tissues, and Cellular and
Tissue-Based Products; Draft Guidance
for Industry and FDA Staff’’ may send
an email request to CDRH-guidance@
fda.hhs.gov to receive an electronic
copy of the document.
Dated: October 27, 2015.
Leslie Kux,
Associate Commissioner for Policy.
[FR Doc. 2015–27704 Filed 10–29–15; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG–121496–15]
RIN 1545–BN02
Preparer Tax Identification Number
(PTIN) User Fee Update
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations that will amend regulations
(TD 9503) relating to the imposition of
certain user fees on tax return preparers.
The temporary regulations reduce the
amount of the user fee to apply for or
renew a preparer tax identification
number (PTIN). The text of the
temporary regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by January 28, 2016.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–121496–15), Room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–121496–
15), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC 20224 or sent
electronically via the Federal
eRulemaking Portal at https://
SUMMARY:
E:\FR\FM\30OCP1.SGM
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66852
Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Proposed Rules
www.regulations.gov (IRS REG–121496–
15). The public hearing will be held in
the Auditorium of the Internal Revenue
Building, 1111 Constitution Avenue
NW., Washington, DC
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Hollie M. Marx at (202) 317–6844;
concerning cost methodology, Eva J.
Williams at (202) 803–9728; concerning
submission of comments and/or
requests for a public hearing,
Oluwafunmilayo Taylor, (202) 317–6901
(not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend regulations
under 26 CFR part 300 setting a user fee
for individuals who apply for or renew
a PTIN. The text of the temporary
regulations also serves as the text of
these proposed regulations. The
preamble to the temporary regulations
explains the temporary regulations and
these proposed regulations.
tkelley on DSK3SPTVN1PROD with PROPOSALS
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866, as
supplemented by Executive Order
13563.
It has been determined that an initial
regulatory flexibility analysis is required
for this notice of proposed rulemaking
under 5 U.S.C. 603. This analysis is set
forth under the heading ‘‘Initial
Regulatory Flexibility Analysis.’’
Pursuant to section 7805(f), this
notice of proposed rulemaking has been
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business.
Initial Regulatory Flexibility Analysis
When an agency issues a rulemaking
proposal, the Regulatory Flexibility Act
(5 U.S.C. chapter 6) (RFA) requires the
agency ‘‘to prepare and make available
for public comment an initial regulatory
flexibility analysis’’ that will ‘‘describe
the impact of the proposed rule on small
entities.’’ See 5 U.S.C. 603(a). Section
605 of the RFA provides an exception to
this requirement if the agency certifies
that the proposed rulemaking will not
have a significant economic impact on
a substantial number of small entities. A
small entity is defined as a small
business, small nonprofit organization,
or small governmental jurisdiction. See
5 U.S.C. 601(3) through (6). The IRS and
the Treasury Department conclude that
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Jkt 238001
the proposed rule, if promulgated, may
have a significant economic impact on
a substantial number of small entities.
As a result, an initial regulatory
flexibility analysis is required.
Description of the Reasons Why Action
by the Agency Is Being Considered
The IRS and the Treasury Department
implemented regulatory changes in
2010 that required any individual who
prepares or who assists in preparing all
or substantially all of a tax return or
claim for refund for compensation to
obtain a PTIN. Pursuant to the PTIN
regulations, only those individuals who
apply for and maintain a current PTIN
may prepare tax returns and claims for
refund for compensation. Because the
ability to prepare tax returns and claims
for refund for compensation is limited
to individuals who have a PTIN, the
provision of a PTIN confers a special
benefit. The IRS incurs costs associated
with processing a PTIN application and
providing the special benefit associated
with the PTIN. The IRS and Treasury
Department initially determined that the
full cost of providing the special benefit
conferred by a PTIN was $50 for each
original application and each annual
renewal. In accordance with OMB
Circular A–25, the IRS and Treasury
conducted a biennial review of the PTIN
user fee amount in 2015 and determined
that the full cost of providing the special
benefit conferred by a PTIN had been
reduced to $33 for each original
application and each annual renewal.
A Succinct Statement of the Objectives
of, and Legal Basis for, the Proposed
Rule
The objective of the proposed
regulations is to recover the costs to the
government associated with providing
the special benefit that an individual
receives upon applying for or renewing
a PTIN. These costs include activities,
processes, and procedures related to the
electronic and paper registration and
renewal submissions; tax compliance
and background checks; professional
designation checks; foreign preparer
processing; compliance and complaint
activities; information technology and
contract-related expenses; and
communications. The PTIN user fee also
takes into account various indirect
program costs, including management
and support costs. OMB Circular A–25
encourages user fees when special
benefits are conferred on identifiable
recipients. Individuals who obtain a
PTIN receive the ability to prepare or
assist in preparing all or substantially
all of a tax return or claim for refund for
compensation. The ability to prepare or
assist in preparing all or substantially
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all of a tax return or claim for refund for
compensation is a special benefit.
The legal basis for the PTIN user fee
is contained in section 9701 of title 31.
A Description of and, Where Feasible,
an Estimate of the Number of Small
Entities to Which the Proposed Rule
Will Apply
The proposed regulations affect all
individuals who prepare or assist in
preparing all or substantially all of a tax
return or claim for refund for
compensation. Only individuals, not
businesses, can apply for or renew a
PTIN. Thus, the economic impact of
these regulations on any small entity
generally will be a result of an
individual tax return preparer who is
required to apply for or renew a PTIN
owning a small business or a small
business otherwise employing an
individual tax return preparer who is
required to apply for or renew a PTIN.
The appropriate NAICS codes for
PTINs are those that relate to tax
preparation services (NAICS code
541213), offices of certified public
accountants (NAICS code 541211), other
accounting services (NAICS code
541219), and offices of lawyers (NAICS
code 541110). Entities identified as tax
preparation services, offices of certified
public accountants, and other
accounting services are considered
small under the Small Business
Administration size standards (13 CFR
121.201) if their annual revenue is less
than $20.5 million. Entities identified as
offices of lawyers are considered small
under the Small Business
Administration size standards if their
annual revenue is less than $11 million.
The IRS estimates that approximately 70
to 80 percent of the individuals subject
to these proposed regulations are tax
return preparers operating as or
employed by small entities.
A Description of the Projected
Reporting, Recordkeeping and Other
Compliance Requirements of the
Proposed Rule, Including an Estimate of
the Classes of Small Entities Which Will
be Subject to the Requirement and the
Type of Professional Skills Necessary for
Preparation of the Report or Record
No reporting or recordkeeping
requirements are projected to be
associated with this proposed
regulation.
An Identification, to the Extent
Practicable, of all Relevant Federal
Rules Which May Duplicate, Overlap, or
Conflict With the Proposed Rule
The IRS is not aware of any Federal
rules that duplicate, overlap, or conflict
with the proposed rule.
E:\FR\FM\30OCP1.SGM
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Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Proposed Rules
A Description of Any Significant
Alternatives to the Proposed Rule Which
Accomplish the Stated Objectives of
Applicable Statutes and Which
Minimize Any Significant Economic
Impact of the Proposed Rule on Small
Entities
The IOAA authorizes the charging of
user fees for agency services, subject to
policies designated by the President.
OMB Circular A–25 implements
presidential policies regarding user fees
and encourages user fees when a
government agency provides a special
benefit to a member of the public. In the
IOAA, Congress has stated a preference
that special benefits be self-sustaining.
A PTIN is required for an individual
to prepare or assist in preparing all or
substantially all of a tax return or claim
for refund for compensation. PTINs are
used by the IRS to collect and track data
on tax return preparers. This data allows
the IRS to track the number of persons
who prepare or assist in preparing
returns and claims for refund, the
qualifications of those persons who
prepare or assist in preparing returns
and claims for refund, the number of
returns each person prepares, and, when
instances of misconduct or potential
misconduct are detected, locate and
review returns and claims for refund
prepared by a specific tax return
preparer. PTINs must be renewed
annually to ensure that the identifying
information associated with a PTIN is
current.
Due to the costs to the government to
process the application for a PTIN, the
requirement to include a PTIN on tax
returns and claims for refund, and the
expressed preference in the IOAA that
special benefits be self-sustaining, there
is no viable alternative to imposing a
user fee.
tkelley on DSK3SPTVN1PROD with PROPOSALS
Comments and Public Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written (a signed original and eight (8)
copies) or electronic comments that are
submitted timely to the IRS. The IRS
and Treasury Department request
comments on all aspects of these
proposed regulations. All comments
that are submitted by the public will be
made available for public inspection
and copying. A public hearing will be
scheduled if requested in writing by any
person who timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
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Jkt 238001
Drafting Information
The principal author of these
regulations is Hollie M. Marx, Office of
the Associate Chief Counsel (Procedure
and Administration).
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping
requirements, User fees.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 300 is
proposed to be amended as follows:
■ Paragraph 1. The authority citation
for part 300 continues to read as
follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.13 is amended by
revising paragraphs (b) and (d) to read
as follows:
■
§ 300.13 Fee for obtaining a preparer tax
identification number.
*
*
*
*
*
(b) [The text of proposed § 300.13(b)
is the same as the text of § 300.13T(b)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(d) [The text of proposed § 300.13(d)
is the same as the text of § 300.13T(d)
published elsewhere in this issue of the
Federal Register].
Karen M. Schiller,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2015–27791 Filed 10–29–15; 8:45 am]
BILLING CODE 4830–01–P
EQUAL EMPLOYMENT OPPORTUNITY
COMMISSION
29 CFR Part 1635
RIN 3046–AB02
Genetic Information Nondiscrimination
Act of 2008
Equal Employment
Opportunity Commission.
ACTION: Proposed rule.
AGENCY:
The Equal Employment
Opportunity Commission (‘‘EEOC’’ or
‘‘Commission’’) is issuing a proposed
rule that would amend the regulations
implementing Title II of the Genetic
Information Nondiscrimination Act of
2008 as they relate to employer wellness
programs. The proposed regulations
address the extent to which an employer
may offer an employee inducements for
the employee’s spouse who is also a
participant in the employer’s health
plan to provide information about the
SUMMARY:
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66853
spouse’s current or past health status as
part of a health risk assessment
administered in connection with the
employer’s offer of health services as
part of an employer-sponsored wellness
program. Several technical changes to
the existing regulation are also
proposed.
Comments regarding this
proposal must be received by the
Commission on or before December 29,
2015. Please see the section below
entitled ADDRESSES and SUPPLEMENTARY
INFORMATION for additional information
on submitting comments.
ADDRESSES: You may submit comments,
identified by RIN number 3046–AB02,
by any of the following methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• FAX: (202) 663–4114. (There is no
toll free FAX number). Only comments
of six or fewer pages will be accepted
via FAX transmittal, in order to assure
access to the equipment. Receipt of FAX
transmittals will not be acknowledged,
except that the sender may request
confirmation of receipt by calling the
Executive Secretariat staff at (202) 663–
4070 (voice) or (202) 663–4074 (TTY).
(These are not toll free numbers).
• Mail: Bernadette Wilson, Acting
Executive Officer, Executive Secretariat,
Equal Employment Opportunity
Commission, U.S. Equal Employment
Opportunity Commission, 131 M Street
NE., Washington, DC 20507.
• Hand Delivery/Courier: Bernadette
Wilson, Acting Executive Officer,
Executive Secretariat, Equal
Employment Opportunity Commission,
U.S. Equal Employment Opportunity
Commission, 131 M Street NE.,
Washington, DC 20507.
Instructions: The Commission invites
comments from all interested parties.
All comment submissions must include
the agency name and docket number or
the Regulatory Information Number
(RIN) for this rulemaking. Comments
need be submitted in only one of the
above-listed formats. All comments
received will be posted without change
to https://www.regulations.gov, including
any personal information you provide.
Docket: For access to the docket to
read background documents or
comments received, go to https://
www.regulations.gov. Copies of the
received comments also will be
available for review at the Commission’s
library, 131 M Street NE., Suite
4NW08R, Washington, DC 20507,
between the hours of 9:30 a.m. and 5:00
p.m., from December 29, 2015 until the
Commission publishes the rule in final
form.
DATES:
E:\FR\FM\30OCP1.SGM
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]]>Agencies
[Federal Register Volume 80, Number 210 (Friday, October 30, 2015)]
[Proposed Rules]
[Pages 66851-66853]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-27791]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG-121496-15]
RIN 1545-BN02
Preparer Tax Identification Number (PTIN) User Fee Update
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations that will
amend regulations (TD 9503) relating to the imposition of certain user
fees on tax return preparers. The temporary regulations reduce the
amount of the user fee to apply for or renew a preparer tax
identification number (PTIN). The text of the temporary regulations
also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by January 28, 2016.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-121496-15), Room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
121496-15), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC 20224 or sent electronically via the Federal
eRulemaking Portal at https://
[[Page 66852]]
www.regulations.gov (IRS REG-121496-15). The public hearing will be
held in the Auditorium of the Internal Revenue Building, 1111
Constitution Avenue NW., Washington, DC
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Hollie M. Marx at (202) 317-6844; concerning cost methodology, Eva J.
Williams at (202) 803-9728; concerning submission of comments and/or
requests for a public hearing, Oluwafunmilayo Taylor, (202) 317-6901
(not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend regulations under 26 CFR part 300
setting a user fee for individuals who apply for or renew a PTIN. The
text of the temporary regulations also serves as the text of these
proposed regulations. The preamble to the temporary regulations
explains the temporary regulations and these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866, as supplemented by Executive Order 13563.
It has been determined that an initial regulatory flexibility
analysis is required for this notice of proposed rulemaking under 5
U.S.C. 603. This analysis is set forth under the heading ``Initial
Regulatory Flexibility Analysis.''
Pursuant to section 7805(f), this notice of proposed rulemaking has
been submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small business.
Initial Regulatory Flexibility Analysis
When an agency issues a rulemaking proposal, the Regulatory
Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency ``to
prepare and make available for public comment an initial regulatory
flexibility analysis'' that will ``describe the impact of the proposed
rule on small entities.'' See 5 U.S.C. 603(a). Section 605 of the RFA
provides an exception to this requirement if the agency certifies that
the proposed rulemaking will not have a significant economic impact on
a substantial number of small entities. A small entity is defined as a
small business, small nonprofit organization, or small governmental
jurisdiction. See 5 U.S.C. 601(3) through (6). The IRS and the Treasury
Department conclude that the proposed rule, if promulgated, may have a
significant economic impact on a substantial number of small entities.
As a result, an initial regulatory flexibility analysis is required.
Description of the Reasons Why Action by the Agency Is Being Considered
The IRS and the Treasury Department implemented regulatory changes
in 2010 that required any individual who prepares or who assists in
preparing all or substantially all of a tax return or claim for refund
for compensation to obtain a PTIN. Pursuant to the PTIN regulations,
only those individuals who apply for and maintain a current PTIN may
prepare tax returns and claims for refund for compensation. Because the
ability to prepare tax returns and claims for refund for compensation
is limited to individuals who have a PTIN, the provision of a PTIN
confers a special benefit. The IRS incurs costs associated with
processing a PTIN application and providing the special benefit
associated with the PTIN. The IRS and Treasury Department initially
determined that the full cost of providing the special benefit
conferred by a PTIN was $50 for each original application and each
annual renewal. In accordance with OMB Circular A-25, the IRS and
Treasury conducted a biennial review of the PTIN user fee amount in
2015 and determined that the full cost of providing the special benefit
conferred by a PTIN had been reduced to $33 for each original
application and each annual renewal.
A Succinct Statement of the Objectives of, and Legal Basis for, the
Proposed Rule
The objective of the proposed regulations is to recover the costs
to the government associated with providing the special benefit that an
individual receives upon applying for or renewing a PTIN. These costs
include activities, processes, and procedures related to the electronic
and paper registration and renewal submissions; tax compliance and
background checks; professional designation checks; foreign preparer
processing; compliance and complaint activities; information technology
and contract-related expenses; and communications. The PTIN user fee
also takes into account various indirect program costs, including
management and support costs. OMB Circular A-25 encourages user fees
when special benefits are conferred on identifiable recipients.
Individuals who obtain a PTIN receive the ability to prepare or assist
in preparing all or substantially all of a tax return or claim for
refund for compensation. The ability to prepare or assist in preparing
all or substantially all of a tax return or claim for refund for
compensation is a special benefit.
The legal basis for the PTIN user fee is contained in section 9701
of title 31.
A Description of and, Where Feasible, an Estimate of the Number of
Small Entities to Which the Proposed Rule Will Apply
The proposed regulations affect all individuals who prepare or
assist in preparing all or substantially all of a tax return or claim
for refund for compensation. Only individuals, not businesses, can
apply for or renew a PTIN. Thus, the economic impact of these
regulations on any small entity generally will be a result of an
individual tax return preparer who is required to apply for or renew a
PTIN owning a small business or a small business otherwise employing an
individual tax return preparer who is required to apply for or renew a
PTIN.
The appropriate NAICS codes for PTINs are those that relate to tax
preparation services (NAICS code 541213), offices of certified public
accountants (NAICS code 541211), other accounting services (NAICS code
541219), and offices of lawyers (NAICS code 541110). Entities
identified as tax preparation services, offices of certified public
accountants, and other accounting services are considered small under
the Small Business Administration size standards (13 CFR 121.201) if
their annual revenue is less than $20.5 million. Entities identified as
offices of lawyers are considered small under the Small Business
Administration size standards if their annual revenue is less than $11
million. The IRS estimates that approximately 70 to 80 percent of the
individuals subject to these proposed regulations are tax return
preparers operating as or employed by small entities.
A Description of the Projected Reporting, Recordkeeping and Other
Compliance Requirements of the Proposed Rule, Including an Estimate of
the Classes of Small Entities Which Will be Subject to the Requirement
and the Type of Professional Skills Necessary for Preparation of the
Report or Record
No reporting or recordkeeping requirements are projected to be
associated with this proposed regulation.
An Identification, to the Extent Practicable, of all Relevant Federal
Rules Which May Duplicate, Overlap, or Conflict With the Proposed Rule
The IRS is not aware of any Federal rules that duplicate, overlap,
or conflict with the proposed rule.
[[Page 66853]]
A Description of Any Significant Alternatives to the Proposed Rule
Which Accomplish the Stated Objectives of Applicable Statutes and Which
Minimize Any Significant Economic Impact of the Proposed Rule on Small
Entities
The IOAA authorizes the charging of user fees for agency services,
subject to policies designated by the President. OMB Circular A-25
implements presidential policies regarding user fees and encourages
user fees when a government agency provides a special benefit to a
member of the public. In the IOAA, Congress has stated a preference
that special benefits be self-sustaining.
A PTIN is required for an individual to prepare or assist in
preparing all or substantially all of a tax return or claim for refund
for compensation. PTINs are used by the IRS to collect and track data
on tax return preparers. This data allows the IRS to track the number
of persons who prepare or assist in preparing returns and claims for
refund, the qualifications of those persons who prepare or assist in
preparing returns and claims for refund, the number of returns each
person prepares, and, when instances of misconduct or potential
misconduct are detected, locate and review returns and claims for
refund prepared by a specific tax return preparer. PTINs must be
renewed annually to ensure that the identifying information associated
with a PTIN is current.
Due to the costs to the government to process the application for a
PTIN, the requirement to include a PTIN on tax returns and claims for
refund, and the expressed preference in the IOAA that special benefits
be self-sustaining, there is no viable alternative to imposing a user
fee.
Comments and Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written (a signed original and eight
(8) copies) or electronic comments that are submitted timely to the
IRS. The IRS and Treasury Department request comments on all aspects of
these proposed regulations. All comments that are submitted by the
public will be made available for public inspection and copying. A
public hearing will be scheduled if requested in writing by any person
who timely submits written comments. If a public hearing is scheduled,
notice of the date, time, and place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these regulations is Hollie M. Marx, Office
of the Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements, User fees.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
0
Paragraph 1. The authority citation for part 300 continues to read as
follows:
Authority: 31 U.S.C. 9701.
0
Par. 2. Section 300.13 is amended by revising paragraphs (b) and (d) to
read as follows:
Sec. 300.13 Fee for obtaining a preparer tax identification number.
* * * * *
(b) [The text of proposed Sec. 300.13(b) is the same as the text
of Sec. 300.13T(b) published elsewhere in this issue of the Federal
Register].
* * * * *
(d) [The text of proposed Sec. 300.13(d) is the same as the text
of Sec. 300.13T(d) published elsewhere in this issue of the Federal
Register].
Karen M. Schiller,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 2015-27791 Filed 10-29-15; 8:45 am]
BILLING CODE 4830-01-P
