Furnishing Identifying Number of
Income Tax Return Preparer

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1 [REG-105237-99] RIN 1545-AX19

TITLE: 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 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
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.

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].

Robert E. Wenzel
Deputy Commissioner of Internal Revenue

SEARCH:

You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.

1999 Regulations Main | IRS Regulations Main | Home