Federal Tax Return Preparer Registration: Navigating Final Regulations
Preparing for New Circular 230 Preparer Standard, Competency Testing and Continuing Education Requirements
Recording of a 110-minute CPE webinar with Q&A
This teleconference will provide accounting advisors and tax return preparers with a thorough overview of the details of the finalized tax return preparer registration program rules in Circular 230. The panel will prepare advisors to create a comprehensive compliance program for their entire staff.
Outline
- Background on state and federal return preparer registration
- IRS June 2009 announcement of intent to regulate preparers
- IRS January 2010 release of report with recommendations
- Aug. 19, 2010 proposed administrative regs and plans for online PTIN system
- What was previously resolved with registration process
- Process to register for and obtain a PTIN
- Criminal background checks
- Competency testing and continuing education for non-federally authorized tax practitioners
- Exemption for CPAs, attorneys and enrolled agents who are active and in good standing with licensing agencies
- Potential costs
- IRS registration fee and program vendor fee
- Competency test charge
- Potential fines for non-compliance
- Process to register for and obtain a PTIN
- Key terms of finalized Circular 230 regulations (T.D. 9527) and Notice 2011-45
- Plain-language summary of requirements
- Adoption of the term “registered tax return preparer”
- Some restrictions on individuals with a provisional PTIN
- Circular 230 advertising and solicitation rules
- Required advisory statement in all ad materials
- Circular 230 provisions on practitioner conduct and discipline
- Continuing education requirements postponed for at least first year of preparer registration, which started Sept. 30, 2010
- Qualifications for education providers
- No IRS pre-approval of individual continuing ed programs
- No delay of competency testing requirements
- No additional exemption for non-signing preparers beyond Notice 2011-06
- Actions to consider now in response to the new regulations
Benefits
The panel will analyze these and other key areas:
- The registered return preparer designation: Who meets it, who needs to obtain a PTIN and register, and how to get the PTIN.
- Continuing education requirements: How soon they'll apply, and what the IRS decision not to pre-approve courses means for advisors.
- Circular 230 advertising and solicitation restrictions: What your firm can and can't do.
- Competency testing: How soon to expect the first exam and what it might include.
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Faculty

Preston Benoit
Acting Deputy Director, Return Preparer Office
Internal Revenue Service
He has served as acting deputy director for five months, after leadership stints for the IRS in hiring staff, the Small... | Read More
He has served as acting deputy director for five months, after leadership stints for the IRS in hiring staff, the Small Business/Self-Employed Division and the Collection Business Reengineering Group. He rejoined the IRS in 2010 after serving as director of the Office of Management and Policy in the Treasury Inspector General for Tax Administration’s Office of Audit.
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Pietro Canestrelli
Attorney
Reid & Hellyer
His practice extends into tax law, tax controversy and litigation representation engagements for business clients.
| Read MoreHis practice extends into tax law, tax controversy and litigation representation engagements for business clients.
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Chad Muller
Shareholder
Chamberlain Hrdlicka
He represents clients in federal and state civil tax litigation and has served on several IRS advisory groups. He has... | Read More
He represents clients in federal and state civil tax litigation and has served on several IRS advisory groups. He has more than 40 years experience in criminal tax investigations and litigation, including stints with the Justice Department and U.S. Attorney's Office.
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Cathy Stopyra
Senior Manager, National Tax
BDO USA
She works with business and individual tax clients across all industries, on matters involving IRS accounts and... | Read More
She works with business and individual tax clients across all industries, on matters involving IRS accounts and interest. Before coming to BDO, she spent eight years with Ernst & Young and 11 years with the IRS.
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