Department of Treasury October 30, 2015 – Federal Register Recent Federal Regulation Documents

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Preparer Tax Identification Number (PTIN) User Fee Update

Document Number: 2015-27791

Type: Proposed Rule

Date: 2015-10-30

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2015/10/30/2015-27791.html

Preparer Tax Identification Number (PTIN) User Fee Update

Document Number: 2015-27789

Type: Rule

Date: 2015-10-30

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

https://regulations.justia.com/regulations/fedreg/2015/10/30/2015-27789.html