Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 8753 

16. Studies, research, or data on entry 

information of materials being cut at 

blade contact (i.e., approach angle, 

approach speed, and approach force); 

17. Information that supports or 

disputes preliminary economic analyses 

on the cost of employing technologies 

that reduce blade contact injuries on 

table saws; 

18. Studies, research, or data on 

appropriate indicators of performance 

for blade-to-skin requirements that 

mitigate injury; 

19. Studies, research, or data that 

validates human finger proxies for skinto-blade tests; 

20. Studies, research, or data on 

detection/reaction systems that have 

been employed to mitigate blade contact 

injuries; 

21. Studies, research, or data on the 

technical challenges associated with 

developing new systems that could be 

employed to mitigate blade contact 

injuries; 

22. Studies, research, or data on 

guarding systems that have been 

employed to prevent or mitigate blade 

contact injuries; 

23. Studies, research, or data on 

kickback of a work piece during table 

saw use; 

24. The costs and benefits of 

mandating a labeling or instructions 

requirement; and 

25. Other relevant information 

regarding the addressability of blade 

contact injuries. 

The ANPR requested comments by 

December 12, 2011. 

On November 3, 2011, the Power Tool 

Institute, Inc. (‘‘PTI’’) requested a 60-day 

extension of the comment period. We 

granted their request and, in the Federal 

Register of December 2, 2011 (76 FR 

75504), we extended the comment 

period to February 10, 2012. 

On February 1, 2012, PTI requested 

another 30-day extension in order for 

PTI to review Freedom of Information 

Act requests submitted to the CPSC. On 

February 8, 2012, the Commission voted 

(3–1) to grant the request. Through this 

notice, we are reopening the comment 

period to give all interested parties 

additional time to prepare their 

responses to the ANPR. Thus, the 

comment period for the ANPR is 

reopened until March 16, 2012. 

Dated: February 10, 2012. 

Todd A. Stevenson, 

Secretary, U.S. Consumer Product Safety 

Commission. 

[FR Doc. 2012–3529 Filed 2–14–12; 8:45 am] 

BILLING CODE 6355–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–124791–11] 

RIN 1545–BK37 

Furnishing Identifying Number of Tax 

Return Preparer 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations that provide 

guidance on the eligibility of tax return 

preparers to obtain a preparer tax 

identification number (PTIN). These 

proposed regulations expand the list of 

tax return preparers who may obtain 

and renew a PTIN. The proposed 

regulations additionally provide 

guidance concerning those tax forms 

submitted to the Internal Revenue 

Service that are considered returns of 

tax or claims for refund of tax for 

purposes of the requirement to obtain a 

PTIN and related provisions. This 

document also invites comments from 

the public regarding these proposed 

regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by May 15, 2012. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–124791–11), Room 

5205, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to CC:PA:LPD:PR (REG–124791– 

11), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC 20224, or sent 

electronically via the Federal 

eRulemaking Portal at www.regulations. 

gov (IRS REG–124791–11). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Stuart Murray at (202) 622–4940; 

concerning submissions of comments 

and requests for a hearing, 

Oluwafunmilayo (Funmi) Taylor at 

(202) 622–7180 (not a toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to regulations under 

section 6109 of the Internal Revenue 

Code (Code) relating to the identifying 

number of a tax return preparer and 

furnishing a tax return preparer’s 

identifying number on tax returns and 

claims for refund of tax. The 

Department of Treasury and the Internal 

Revenue Service published in the 

Federal Register on September 30, 2010 

(75 FR 60309) final regulations under 

section 6109 that prescribe certain 

requirements relating to the identifying 

number of tax return preparers. 

In particular, the final regulations 

provided that for tax returns or claims 

for refund of tax filed after December 31, 

2010, the identifying number of a tax 

return preparer is a PTIN or other 

identifying number that the IRS 

prescribes in forms, instructions, or 

other guidance. The final regulations 

also provided that after December 31, 

2010, a tax return preparer must have a 

PTIN that is applied for and renewed in 

the manner the IRS prescribes. The final 

regulations added § 1.6109–2(d) to the 

regulations under title 26, providing 

that to obtain a PTIN or other prescribed 

identifying number, a tax return 

preparer must be an attorney, certified 

public accountant, enrolled agent, or 

registered tax return preparer authorized 

to practice before the IRS under 

Treasury Department Circular No. 230, 

31 CFR part 10 (which Treasury and the 

IRS amended in final regulations 

published in the Federal Register on 

June 3, 2011 (76 FR 32286)). For 

purposes of these requirements, a tax 

return preparer means any individual 

who is compensated for preparing, or 

assisting in the preparation of, all or 

substantially all of a tax return or claim 

for refund of tax. The final regulations 

under section 6109 additionally added 

§ 1.6109–2(f), which provides that the 

IRS may conduct a Federal tax 

compliance check on a tax return 

preparer who applies for or renews a 

PTIN or other prescribed identifying 

number. 

Although the rules in the final 

regulations under section 6109 went 

into effect on January 1, 2011, § 1.6109– 

2(h) allows Treasury and the IRS to 

prescribe, through forms, instructions, 

or other appropriate guidance, 

exceptions to the rules in § 1.6109–2, as 

necessary, in the interest of effective tax 

administration. Section 1.6109–2(h) also 

provides that the IRS may specify 

through other appropriate guidance 

‘‘specific returns, schedules, and other 

forms that qualify as tax returns or 

claims for refund for purposes of these 

regulations.’’ 

After § 1.6109–2 was amended, 

Treasury and the IRS issued Notice 

2011–6 (2011 IRB 315 January 17, 2011) 

(see § 601.601(d)(2)(ii)(b) of this 

chapter), which provides additional 

guidance on the implementation of 

§ 1.6109–2. Specifically, Notice 2011–6, 


tkelley on DSK3SPTVN1PROD with PROPOSALS
8754 Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 

in part, provides further guidance as to 

tax return preparers who may obtain a 

PTIN. As explained in Notice 2011–6, 

the IRS ‘‘decided to allow certain 

individuals who are not attorneys, 

certified public accountants, enrolled 

agents, or registered tax return preparers 

to obtain a PTIN and prepare, or assist 

in the preparation of, all or substantially 

all of a tax return in certain discrete 

circumstances.’’ Pursuant to the 

authority in § 1.6109–2(h), Notice 2011– 

6 established two additional categories 

of tax return preparers who may obtain 

a PTIN: (1) Tax return preparers 

supervised by attorneys, certified public 

accountants, enrolled agents, enrolled 

retirement plan agents, and enrolled 

actuaries (see § 1.02a of Notice 2011–6); 

and (2) tax return preparers who prepare 

tax returns not covered by a competency 

examination applicable to registered tax 

return preparers (see § 1.02b of Notice 

2011–6). Notice 2011–6 prescribes the 

requirements an individual must satisfy 

under each of these two categories, 

including passing a Federal tax 

compliance check and a suitability 

check (when available). Individuals who 

obtain or renew a PTIN under either of 

these categories are not registered tax 

return preparers. Registered tax return 

preparers are subject to separate, more 

extensive requirements in Circular 230, 

including continuing education. 

Also pursuant to the authority in 

§ 1.6109–2(h), the IRS in Notice 2011– 

6 specified that all tax returns, claims 

for refund, and other tax forms 

submitted to the IRS are considered tax 

returns or claims for refund of tax for 

purposes of § 1.6109–2 unless the IRS 

provides otherwise. Section 1.03 of 

Notice 2011–6 explains that the IRS 

interprets the term ‘‘tax forms’’ broadly 

for this purpose, and a tax return 

preparer must obtain a PTIN to prepare 

for compensation, or to assist in 

preparing for compensation, all or 

substantially all of ‘‘any form’’ except 

those forms that the IRS explicitly 

excludes. Notice 2011–6 lists the forms 

by number and title that are currently 

excluded. 

Explanation of Provisions 

Treasury and the IRS propose to 

incorporate the relevant provisions of 

Notice 2011–6 discussed earlier in this 

preamble in § 1.6109–2. The proposed 

regulations provide for two additional 

categories of tax return preparers to 

obtain a PTIN (or other identifying 

number the IRS prescribes), namely, 

certain supervised tax return preparers 

and tax return preparers who prepare 

tax returns and claims for refund that 

are not covered by a competency 

examination. As to the first category, the 

proposed regulations provide that any 

individual 18 years of age or older is 

eligible for a PTIN if the individual is 

supervised as a tax return preparer by 

an attorney, certified public accountant, 

enrolled agent, enrolled retirement plan 

agent, or enrolled actuary authorized to 

practice before the IRS under Circular 

230. The proposed regulations provide 

that the supervision must be in 

accordance with any requirements the 

IRS may prescribe; these requirements 

are currently set forth in § 1.02a of 

Notice 2011–6. 

As to the second category, the 

proposed regulations provide that any 

individual 18 years of age or older is 

eligible for a PTIN if the individual 

exclusively prepares tax returns and 

claims for refund that are not covered by 

any minimum competency test or tests 

that the IRS prescribes for registered tax 

return preparers. To be eligible for a 

PTIN, an individual must certify, at the 

time and in whatever manner the IRS 

may prescribe, that the individual only 

prepares tax returns and claims for 

refund that are not covered by a 

minimum competency test. Under the 

proposed regulations, the individual 

must also comply with any other 

eligibility requirements that the IRS may 

prescribe; these requirements are 

currently set forth in § 1.02b of Notice 

2011–6. 

The proposed regulations provide that 

for purposes of § 1.6109–2, the terms tax 

return and claim for refund of tax 

include all tax forms submitted to the 

IRS except forms that the IRS 

specifically excludes in other 

appropriate guidance. Notice 2011–6 

(§ 1.03) is the current guidance 

specifying the excluded tax forms. The 

proposed regulations also amend 

§ 1.6109–2(f) to clarify that the IRS may 

conduct a suitability check, in addition 

to a Federal tax compliance check, on 

certain tax return preparers who apply 

for or renew a PTIN or other prescribed 

identifying number. This clarification is 

consistent with the provisions in both 

the final Circular 230 regulations and 

Notice 2011–6 stating that certain 

individuals who apply to obtain or 

renew a PTIN or to become a registered 

tax return preparer will be subject to a 

suitability check, as well as a tax 

compliance check. 

Proposed Effective/Applicability Date 

These regulations are effective on the 

date that final regulations are published 

in the Federal Register. For proposed 

dates of applicability, see § 1.6109–2(i). 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866, as 

supplemented by Executive Order 

13563. Therefore, a regulatory 

assessment is not required. It has also 

been determined that section 553(b) of 

the Administrative Procedure Act (5 

U.S.C. chapter 5) does not apply to these 

regulations, and because the regulation 

does not impose a collection of 

information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Code, this notice 

of proposed rulemaking has been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments and Requests for Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. 

Treasury and the IRS request comments 

on all aspects of the proposed rules. All 

comments that are submitted by the 

public will be available for public 

inspection and copying. A public 

hearing will be scheduled if requested 

in writing by any person who timely 

submits comments. If a public hearing is 

scheduled, notice of the date, time, and 

place for the public hearing will be 

published in the Federal Register. 

Drafting Information 

The principal author of these 

proposed regulations is Stuart Murray of 

the Office of the Associate Chief 

Counsel, Procedure and Administration. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 1.6109–2 also issued under 26 

U.S.C. 6109(a) 

Par. 2. Section 1.6109–2 is amended 

by adding a new sentence to the end of 

paragraph (a)(1) and revising paragraphs 

(d), (f), (h) and (i) to read as follows: 


tkelley on DSK3SPTVN1PROD with PROPOSALS
Federal Register / Vol. 77, No. 31 / Wednesday, February 15, 2012 / Proposed Rules 8755 

§ 1.6109–2 Tax return preparers furnishing 

identifying numbers for returns or claims 

for refund and related requirements. 

(a) * * * (1) * * * For purposes of 

this section only, the terms tax return 

and claim for refund of tax include all 

tax forms submitted to the Internal 

Revenue Service unless specifically 

excluded by the Internal Revenue 

Service in other appropriate guidance. 

* * * * * 

(d)(1) Beginning after December 31, 

2010, all tax return preparers must have 

a preparer tax identification number or 

other prescribed identifying number 

that was applied for and received at the 

time and in the manner, including the 

payment of a user fee, as may be 

prescribed by the Internal Revenue 

Service in forms, instructions, or other 

appropriate guidance. 

(2) Except as provided in paragraph 

(h) of this section, to obtain a preparer 

tax identification number or other 

prescribed identifying number, a tax 

return preparer must be one of the 

following: 

(i) An attorney; 

(ii) A certified public accountant; 

(iii) An enrolled agent; 

(iv) A registered tax return preparer 

authorized to practice before the 

Internal Revenue Service under 31 

U.S.C. 330 and the regulations 

thereunder; 

(v) An individual 18 years of age or 

older who is supervised, in the manner 

the Internal Revenue Service prescribes 

in forms, instructions, or other 

appropriate guidance, as a tax return 

preparer by an attorney, certified public 

accountant, enrolled agent, enrolled 

retirement plan agent, or enrolled 

actuary authorized to practice before the 

Internal Revenue Service under 31 

U.S.C. 330 and the regulations 

thereunder; or 

(vi) An individual 18 years of age or 

older who certifies that the individual is 

a tax return preparer exclusively with 

respect to tax returns and claims for 

refund of tax that are not covered, at the 

time the tax return preparer applies for 

or renews the number, by a minimum 

competency examination prescribed by 

the Internal Revenue Service in forms, 

instructions, or other appropriate 

guidance. An individual must comply 

with any requirements at the time and 

in the manner that the Internal Revenue 

Service may prescribe in forms, 

instructions, or other appropriate 

guidance. 

* * * * * 

(f) As may be prescribed in forms, 

instructions, or other appropriate 

guidance, the Internal Revenue Service 

may conduct a Federal tax compliance 

check and a suitability check on a tax 

return preparer who applies for or 

renews a preparer tax identification 

number or other prescribed identifying 

number. 

* * * * * 

(h) The Internal Revenue Service, 

through forms, instructions, or other 

appropriate guidance, may prescribe 

exceptions to the requirements of this 

section, including the requirement that 

an individual be authorized to practice 

before the Internal Revenue Service 

before receiving a preparer tax 

identification number or other 

prescribed identifying number, as 

necessary in the interest of effective tax 

administration. 

(i) Effective/applicability date. 

Paragraph (a)(1) of this section applies 

to tax returns and claims for refund filed 

after December 31, 2008, except the last 

sentence of paragraph (a)(1), which 

applies to tax returns and claims for 

refund filed on or after the date that 

final regulations are published in the 

Federal Register. Paragraph (a)(2)(i) of 

this section applies to tax returns and 

claims for refund filed on or before 

December 31, 2010. Paragraph (a)(2)(ii) 

of this section applies to tax returns and 

claims for refund filed after December 

31, 2010. Paragraph (d)(1) of this section 

applies to tax return preparers after 

December 31, 2010. Paragraph (d)(2) of 

this section applies to tax return 

preparers on or after the date that final 

regulations are published in the Federal 

Register. Paragraph (e) of this section 

applies after September 30, 2010. 

Paragraph (f) of this section applies on 

or after the date that final regulations 

are published in the Federal Register. 

Paragraphs (g) and (h) of this section 

apply after September 30, 2010. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2012–3576 Filed 2–14–12; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2010–0048; FRL–9335–3] 

Receipt of a Pesticide Petition Filed for 

Temporary Tolerance Exemption for 

Residues of Prohydrojasmon in or on 

Various Commodities 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Notice of filing of petition and 

request for comment. 

SUMMARY: This document announces the 

Agency’s receipt of an initial filing of a 

pesticide petition requesting the 

amendment of regulations for residues 

of pesticide chemicals in or on various 

commodities. 

DATES: Comments must be received on 

or before March 16, 2012. 

ADDRESSES: Submit your comments, 

identified by docket identification (ID) 

number EPA–HQ–OPP–2010–0048 and 

the pesticide petition number (PP), by 

one of the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the on-line 

instructions for submitting comments. 

• Mail: Office of Pesticide Programs 

(OPP) Regulatory Public Docket (7502P), 

Environmental Protection Agency, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460–0001. 

• Delivery: OPP Regulatory Public 

Docket (7502P), Environmental 

Protection Agency, Rm. S–4400, One 

Potomac Yard (South Bldg.), 2777 S. 

Crystal Dr., Arlington, VA. Deliveries 

are only accepted during the Docket 

Facility’s normal hours of operation 

(8:30 a.m. to 4 p.m., Monday through 

Friday, excluding legal holidays). 

Special arrangements should be made 

for deliveries of boxed information. The 

Docket Facility telephone number is 

(703) 305–5805. 

Instructions: Direct your comments to 

docket ID number EPA–HQ–OPP–2010– 

0048 and the pesticide petition number 

(PP). EPA’s policy is that all comments 

received will be included in the docket 

without change and may be made 

available on-line at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through regulations.gov or 

email. The regulations.gov Web site is 

an ‘‘anonymous access’’ system, which 

means EPA will not know your identity 

or contact information unless you 

provide it in the body of your comment. 

If you send an email comment directly 

to EPA without going through 

regulations.gov, your email address will 

be automatically captured and included 

as part of the comment that is placed in 

the docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment and with any disk or CD–ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 


tkelley on DSK3SPTVN1PROD with PROPOSALS