Questions and Answers

Concerning New Policy on Disclosing Mailing Lists of Enrolled Agents

**Question**: What is OPR\'s new policy on disclosing mailing lists of
enrolled agents?

**Answer**: Pursuant to a Privacy Act \"routine use\" that gives OPR
explicit authority to disclose to the general public the name, mailing
address, and enrollment status of enrolled agents, OPR will disclose
mailing lists to sponsors of continuing professional education (CPE) for
enrolled agents and to professional associations that maintain and
enforce standards of competence and conduct in tax practice. Under
OPR\'s previous policy, such disclosure was pursuant to individuals\'
consent on the forms for enrollment and renewal of enrollment.

**Question**: What is a routine use?

**Answer**: A routine use is a disclosure of a record outside of the
agency that maintains the record that is compatible with the purpose for
which it was collected. For example, OPR\'s purpose in collecting
applicants\' names and mailing addresses is to administer the enrolled
agent program, which, as stated in OPR\'s mission, includes fostering
excellence in tax professional services to taxpayers. Thus, it is
compatible with that purpose for OPR to disclose enrolled agents\' names
and mailing addresses to sponsors of CPE and to professional
associations. In contrast, it would not be compatible with that purpose
for OPR to disclose such information to vendors of credit cards, life
insurance, software, or office supplies.

**Question**: Where can I find this routine use?

**Answer**: It is listed in OPR\'s \"Notice of proposed alterations to
three Privacy Act systems of records,\" which was published in the
Federal Register on December 1, 2006, at 71 FR 69613-69619; the altered
systems of records became effective on January 10, 2007. See the system
of records designated as Treasury/IRS 37.009, Enrolled Agent Records,
routine use (7), which appears at 69618-69619.

**Question**: What is a system of records?

**Answer**: A system of records is a group of records from which the
agency that controls the records retrieves information by the names of
individuals or other individual identifiers.

**Question**: Why can\'t OPR continue to disclose mailing lists
according to applicants\' consents on the forms for enrollment and
renewal of enrollment?

**Answer**: OPR\'s adoption of the routine use made the consent
inapplicable.

**Question**: Will the forms for enrollment and renewal of enrollment be
revised to reflect this new policy?

**Answer**: Yes. The next revision of the enrollment form (Form 23) and
the renewal of enrollment form (Form 8554) will not have a space for
applicants to give their consents to the public disclosure of their
names and mailing addresses. OPR expects the revised Form 8554 to be
available in October 2007 and the revised Form 23 to be available in
January 2008.

**Question**: What about enrolled agents who have not given their
consent to the public disclosure of their names and mailing addresses?

**Answer**: OPR will allow them ample time to change their mailing
address before including them on mailing lists. An enrolled agent\'s
mailing list may be a home address, a work address, or a post office
box.

**Question**: How much time will enrolled agents have to change their
mailing address?

**Answer**: The first mailing under the new policy will not be released
until June 2, 2008. This list will include enrolled agents who
previously consented to the disclosure of their names and mailing
addresses, new enrolled agents who applied on the revised Form 23, and
enrolled agents whose SSN ends in 4, 5, or 6 and who renewed enrollment
between November 1, 2007, and January 31, 2008.

Those whose SSN ends in 7, 8, or 9, as well as those who do not have an
SSN, will be added to mailing lists when they submit a renewal
application between November 1, 2008, and January 31, 2009.

Those whose SSN ends in 0, 1, 2, or 3 will be added to mailing lists
when they submit a renewal application between November 1, 2009, and
January 31, 2010.

**Question**: Do enrolled agents have to submit renewal applications to
change their mailing addresses?

**Answer**: No. Enrolled agents may send OPR a written change of mailing
address at any time.

**Question**: What about individuals who apply for enrollment on the
revised Form 23 after June 2, 2008.

**Answer**: They will be added to mailing lists when they submit the
Form 23.

**Question**: Under OPR\'s new policy, will enrolled agents receive
mailings only from sponsors of CPE and from professional associations?

**Answer**: Not necessarily. Enrolled agents may receive mailings from
components of the IRS other than OPR.

**Question**: Does OPR plan any other disclosures under the routine use?

**Answer**: Yes. At some point in the future, OPR intends to list the
names and addresses of all enrolled agents on our website. This use is
compatible with another purpose of OPR\'s in collecting the information;
that is, assisting taxpayers and professional associations in
identifying and locating individuals who are enrolled to practice before
the IRS.