IRS Commissioner Doug Shulman indicated that the IRS is continuing to refine its new requirements for tax preparer registration, testing and continuing education, and announced that the IRS would waive the requirement for continuing education in the first year of implementing the new program, as well as set up a new office at the IRS dedicated to tax return preparers.

In a speech before the AICPA’s Fall Tax Meeting, Shulman referred to “transition issues” that the IRS has been encountering as it implements its return preparer initiative. One of them was what to do about Preparer Tax Identification Numbers for tax preparers who operate outside the United States and who lack a Social Security number, but prepare U.S. tax returns for their clients. In response, the IRS released a new revenue procedure with alternative ways for them to get a PTIN (see IRS Provides Workaround for Getting a PTIN).

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