Department of the Treasury March 30, 2011 – Federal Register Recent Federal Regulation Documents

Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media
Document Number: 2011-7571
Type: Rule
Date: 2011-03-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code (Code). The final regulations reflect changes made to the law by the Worker, Homeownership, and Business Assistance Act of 2009. These regulations provide guidance to specified tax return preparers who prepare and file individual income tax returns. Unless an exception in these regulations applies, a tax return preparer who meets the definition of a ``specified tax return preparer'' must electronically file Federal income tax returns that the preparer prepares and files for individuals, trusts, and estates. These regulations provide a two-year transition period for certain specified tax return preparers.
Reducing Regulatory Burden; Retrospective Review Under E.O. 13563
Document Number: 2011-7468
Type: Proposed Rule
Date: 2011-03-30
Agency: Department of the Treasury
On January 18, 2011, the President issued Executive Order 13563, ``Improving Regulation and Regulatory Review,'' which sets forth principles and requirements designed to promote public participation, improve integration and innovation, increase flexibility, ensure scientific integrity, and increase retrospective analysis of existing rules. The Department of the Treasury, in its effort to improve Treasury regulations, invites interested members of the public to submit comments on its preliminary plan to review retrospectively its regulations and to submit suggestions as to which Treasury regulations should be modified, expanded, streamlined, or repealed.
Submission for OMB Review; Comment Request
Document Number: 2011-7374
Type: Notice
Date: 2011-03-30
Agency: Department of the Treasury
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