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CCH Briefing Details IRS Plans for Unenrolled Preparers

Thursday, January 14, 2010   (0 Comments)
Posted by: Boomer Consulting, Inc.
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Following an announcement by the IRS that thousands of tax preparers who are not attorneys, CPAs or enrolled agents will come under increased oversight, CCH has issued a Special Tax Briefing on the new IRS program. To read the Briefing, click here.

Under existing regulatory authority, the IRS has announced that all paid signing preparers, regardless of credentials or licenses, will be required to register with the IRS after the 2010 filing season. In addition, unenrolled preparers will be required to complete competency testing and mandatory continuing education.

"There are still a great many unanswered questions about the new program, including a precise timeline for implementation and the fees that will be charged for registration and renewal,” said CCH Principal Federal Tax Analyst Mark Luscombe, JD, LLM, CPA. "On the other hand, the IRS has outlined the content for two levels of competency exams.”

Once the new regime is in place, all signing preparers will be governed by Circular 230, making them subject to discipline for unethical or unprofessional conduct, although the ability of unenrolled preparers to practice before the IRS will be limited as it is today.

Although the initial IRS program will be aimed at "signing” preparers and although it will exempt attorneys, CPAs and enrolled agents from competency testing, the IRS has indicated that it may expand its oversight in the future to include non-signing preparers, testing of professionals and oversight of software if necessary.

"Although the new program of registration, competency testing and continuing education will not become effective until later, preparers should be aware that the IRS will also be taking a closer look at preparers during the 2010 tax season,” Luscombe warned. "They can expect directed letters reminding them to be aware of areas in which errors are often made, and there will be increased on-site visits from revenue agents.”

CCH Tax Briefings

To read the Briefing, click here. Timely, current analysis of tax legislation and other federal tax developments can be found at CCH Tax Legislation Coverage.

About CCH, a Wolters Kluwer business

CCH, a Wolters Kluwer business ( is a leading provider of tax, accounting and audit information, software and services. It has served tax, accounting and business professionals since 1913. Among its market-leading products are The ProSystem fx® Suite, CCH® TeamMate, CorpSystem®, CCH® IntelliConnect™, Accounting Research Manager® and the U.S. Master Tax Guide®. CCH is based in Riverwoods, Ill.

Wolters Kluwer is a leading global information services and publishing company. The company provides products and services for professionals in the health, tax, accounting, corporate, financial services, legal, and regulatory sectors. Wolters Kluwer had 2008 annual revenues of €3.4 billion, employs approximately 20,000 people worldwide, and maintains operations in over 35 countries across Europe, North America, Asia Pacific, and Latin America. Wolters Kluwer is headquartered in Alphen aan den Rijn, the Netherlands. Its shares are quoted on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Visit for information about our market positions, customers, brands, and organization.

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