[Federal Register Volume 76, Number 155 (Thursday, August 11, 2011)]
[Rules and Regulations]
[Page 49650]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-20380]



[[Page 49650]]

=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Office of the Secretary

31 CFR Part 10

[TD 9527]
RIN 1545-BH01


Regulations Governing Practice Before the Internal Revenue 
Service; Correction

AGENCY: Office of the Secretary, Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

SUMMARY: This document contains amendments to the regulations governing 
practice before the Internal Revenue Service to correct errors in final 
regulations (TD 9527) that were published in the Federal Register on 
Friday, June 3, 2011. The regulations affect individuals who practice 
before the IRS and providers of continuing education programs. The 
regulations modify the rules governing of practice before the IRS and 
the standards with respect to tax returns.

DATES: This correction is effective on August 11, 2011 and is 
applicable beginning August 2, 2011.

FOR FURTHER INFORMATION CONTACT: Matthew D. Lucey, (202) 622-4940 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulation (TD 9527) that is the subject of this 
correction is under section 330 of Title 31 of the United States Code.

Need for Correction

    As published on June 3, 2011, at 76 FR 32286, TD 9527 contains 
errors that may prove to be misleading and is in need of clarification.

List of Subjects in 31 CFR Part 10

    Accountants, Administrative practice and procedure, Lawyers, 
Reporting and recordkeeping requirements, Taxes.

Correction of Publication

    Accordingly, 31 CFR part 10 is corrected by making the following 
correcting amendments:

PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

0
Paragraph 1. The authority citation for part 31 continues to read in 
part as follows:

    Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et 
seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; 
Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-
1953 Comp., p. 1017.

0
Par. 2. Section 10.5 is amended by revising paragraph (g) to read as 
follows:


Sec.  10.5  Application to become an enrolled agent, enrolled 
retirement plan agent, or registered tax return preparer.

* * * * *
    (g) Effective/applicability date. This section is applicable to 
applications received on or after August 2, 2011.

0
Par. 3. Section 10.60 is amended by revising paragraphs (a) and (b) to 
read as follows:


Sec.  10.60  Institution of proceeding.

    (a) Whenever it is determined that a practitioner (or employer, 
firm or other entity, if applicable) violated any provision of the laws 
governing practice before the Internal Revenue Service or the 
regulations in this part, the practitioner may be reprimanded or, in 
accordance with Sec.  10.62, subject to a proceeding for sanctions 
described in Sec.  10.50.
    (b) Whenever a penalty has been assessed against an appraiser under 
the Internal Revenue Code and an appropriate officer or employee in an 
office established to enforce this part determines that the appraiser 
acted willfully, recklessly, or through gross incompetence with respect 
to the proscribed conduct, the appraiser may be reprimanded or, in 
accordance with Sec.  10.62, subject to a proceeding for 
disqualification. A proceeding for disqualification of an appraiser is 
instituted by the filing of a complaint, the contents of which are more 
fully described in Sec.  10.62.
* * * * *

0
Par. 4. Section 10.69 is amended by revising paragraph (a) to read as 
follows:


Sec.  10.69  Representation; ex parte communication.

    (a) Representation. (1) The Internal Revenue Service may be 
represented in proceedings under this part by an attorney or other 
employee of the Internal Revenue Service. An attorney or an employee of 
the Internal Revenue Service representing the Internal Revenue Service 
in a proceeding under this part may sign the complaint or any document 
required to be filed in the proceeding on behalf of the Internal 
Revenue Service.
    (2) A respondent may appear in person, be represented by a 
practitioner, or be represented by an attorney who has not filed a 
declaration with the Internal Revenue Service pursuant to Sec.  10.3. A 
practitioner or an attorney representing a respondent or proposed 
respondent may sign the answer or any document required to be filed in 
the proceeding on behalf of the respondent.
* * * * *

0
Par. 5. Section 10.90 is amended by revising paragraph (a)(6)(i) to 
read as follows:


Sec.  10.90  Records.

    (a) * * *
    (6) * * *
    (i) Who have obtained a qualifying continuing education provider 
number; and
* * * * *

Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedure and 
Administration.
[FR Doc. 2011-20380 Filed 8-10-11; 8:45 am]
BILLING CODE 4830-01-P