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    US Internal Revenue Service: 10523799

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    IRS
    The document proposes regulations that would allow income tax return preparers to use an alternative identifying number other than their social security number when preparing tax returns. It summarizes that the proposed regulations would affect individual preparers who elect to use a number other than their SSN. Comments on the proposed regulations are requested by November 10, 1999.

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    US Internal Revenue Service: 10523799

    Uploaded by

    IRS
    41 views4 pages
    The document proposes regulations that would allow income tax return preparers to use an alternative identifying number other than their social security number when preparing tax returns. It summarizes that the proposed regulations would affect individual preparers who elect to use a number other than their SSN. Comments on the proposed regulations are requested by November 10, 1999.

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    The document proposes regulations that would allow income tax return preparers to use an alternative identifying number other than their social security number when preparing tax returns. It summarizes that the proposed regulations would affect individual preparers who elect to use a number other than their SSN. Comments on the proposed regulations are requested by November 10, 1999.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    41 views4 pages

    US Internal Revenue Service: 10523799

    Uploaded by

    IRS
    The document proposes regulations that would allow income tax return preparers to use an alternative identifying number other than their social security number when preparing tax returns. It summarizes that the proposed regulations would affect individual preparers who elect to use a number other than their SSN. Comments on the proposed regulations are requested by November 10, 1999.

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    of 4

    [4830-01-u]

    DEPARTMENT OF THE TREASURY

    Internal Revenue Service

    26 CFR Part 1

    [REG-105237-99]

    RIN 1545-AX19

    Furnishing Identifying Number of Income Tax Return Preparer

    AGENCY: Internal Revenue Service (IRS), Treasury.

    ACTION: Notice of proposed rulemaking by cross-reference to

    temporary regulations.

    SUMMARY: The IRS is proposing regulations that allow income tax

    return preparers to elect an alternative to their social security

    number (SSN) for purposes of identifying themselves on returns

    they prepare. The text of the temporary regulations published in

    the Rules and Regulations section of this issue of the Federal

    Register also serve as the text of these proposed regulations.

    The regulations affect individual preparers who elect to identify

    themselves using a number other than the SSN.

    DATES: Written or electronically generated comments and requests

    for a public hearing must be received by November 10, 1999.

    ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-105237-99),

    room 5226, Internal Revenue Service, POB 7604, Ben Franklin

    Station, Washington, DC 20044. Submissions may be hand delivered

    Monday through Friday between the hours of 8 a.m. and 5 p.m. to:

    CC:DOM:CORP:R (REG-105237-99), Courier’s Desk, Internal Revenue

    Service, 1111 Constitution Avenue, NW., Washington, DC.

    Alternatively, taxpayers may submit comments electronically via


    2

    the Internet by selecting the "Tax Regs" option on the IRS Home

    Page, or by submitting comments directly to the IRS Internet site

    at http://www.irs.ustreas.gov/tax_regs/regslist.html.

    FOR FURTHER INFORMATION CONTACT: Concerning the regulations,

    Andrew J. Keyso, (202) 622-4910; concerning submissions, Michael

    Slaughter, (202) 622-7180 (not toll-free numbers).

    SUPPLEMENTARY INFORMATION:

    Background
    Temporary regulations in the Rules and Regulations section

    of this issue of the Federal Register amend the Income Tax

    Regulations (26 CFR part 1) relating to section 6109. The

    temporary regulations provide that an income tax return preparer

    who is an individual may furnish either a social security number

    or an alternative identifying number to satisfy the requirements

    of section 6109(a)(4). The text of those 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. Therefore, a regulatory assessment is not

    required. It also has been determined that section 553(b) of the

    Administrative Procedure Act (5 U.S.C. chapter 5) does not apply

    to these regulations, and because these regulations do not impose

    a collection of information on small entities, the Regulatory


    3

    Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to

    section 7805(f) of the Internal Revenue Code, this notice of

    proposed rulemaking will be submitted to the Chief Counsel for

    Advocacy of the Small Business Administration for comment on its

    impact on small business.

    Comments and Requests for a Public Hearing


    Before these proposed regulations are adopted as final

    regulations, consideration will be given to written comments (a

    signed original and eight (8) copies) and electronic comments

    that are submitted timely to the IRS. The IRS and Treasury

    Department specifically request comments on the clarity of the

    proposed regulations and how they can be made easier to

    understand. All comments will be available for public inspection

    and copying. A public hearing may be scheduled if requested by

    any person who timely submits comments. If a public hearing is

    scheduled, notice of the date, time, and place for the hearing

    will be published in the Federal Register.

    Drafting Information
    The principal author of these regulations is Andrew J.

    Keyso, Office of Assistant Chief Counsel (Income Tax &

    Accounting). However, other personnel from the IRS and Treasury

    Department participated in their development.

    List of Subjects in 26 CFR Part 1


    Income taxes, Reporting and recordkeeping requirements.
    4

    Proposed Amendments to the Regulations


    Accordingly, 26 CFR part 1 is proposed to be amended as

    follows:

    PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 continues to

    read in part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 1.6109-2 is amended by revising paragraphs

    (a) and (d) to read as follows:

    §1.6109-2 Furnishing identifying number of income tax return

    preparer.

    (a) [The text of proposed paragraph (a) is the same as the

    text of §1.6109-2T(a) published elsewhere in this issue of the

    Federal Register].

    * * * * *

    (d) [The text of proposed paragraph (d) is the same as the

    text of §1.6109-2T(d) published elsewhere in this issue of the

    Federal Register].

    /s/ Robert E. Wenzel

    Deputy Commissioner of Internal Revenue

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