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Announcement of New Policy on Disclosing Mailing Lists of Enrolled
Agents

The Office of Professional Responsibility (OPR), Internal Revenue
Service (IRS), is changing its policy on disclosing mailing lists of
enrolled agents.

Under the regulations governing practice before the IRS, which are set
out at 31 C.F.R. Part 10, and are published in pamphlet form as Treasury
Department Circular No. 230, OPR is responsible for enrolling
individuals with special competence in tax matters to represent
taxpayers before the IRS. As required by Circular 230, these enrolled
agents must adhere to standards of professional conduct and earn
continuing professional education (CPE) credits in order to qualify for
renewal of enrollment every three years.

For several years, the applications for enrollment and for renewal of
enrollment have permitted applicants to consent to the public disclosure
of their names and mailing addresses. OPR disclosed mailing lists of
applicants who consented to this disclosure to sponsors of CPE for
enrolled agents and to professional associations that maintain and
enforce standards of competence and conduct in tax practice.

The applications for enrollment and for renewal of enrollment will no
longer have a place for applicants to consent to disclosure of their
mailing address information. OPR\'s adoption of 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 made the consent inapplicable. The routine use is listed in a
\"Notice of proposed alterations to three Privacy Act systems of
records,\" which was published in the Federal Register on December 1,
2006; the altered systems of records became effective on January 10,
2007. OPR\'s new policy is to disclose these mailing lists pursuant to
the routine use.

As required by the Privacy Act, each disclosure that OPR makes pursuant
to the routine use must be compatible with the purpose for which OPR
collected the information. 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.

Enrolled agents should know that the routine use will also permit OPR,
at some point in the future, 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.

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 consent to the public disclosure of their names and mailing
addresses. OPR will allow ample time for enrolled agents to change their
mailing address before including them on mailing lists. An enrolled
agent\'s mailing address may be a home address, a work address, or a
post office box.

The first mailing list under this 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 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.

OPR expects to post questions and answers concerning the new policy on
its IRS website. Go to irs.gov and click on Tax Professionals; then
click on Enrolled Agents. Questions concerning this new policy may be
e-mailed to opr@irs.gov.