80 FR 66792 - Preparer Tax Identification Number (PTIN) User Fee Update
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 210 (October 30, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 210 (October 30, 2015)
| Page Range | 66792-66795 | |
| FR Document | 2015-27789 |
[Federal Register Volume 80, Number 210 (Friday, October 30, 2015)] [Rules and Regulations] [Pages 66792-66795] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-27789] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 300 [T.D. 9742] RIN 1545-BN03 Preparer Tax Identification Number (PTIN) User Fee Update AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Temporary regulations. ----------------------------------------------------------------------- [[Page 66793]] SUMMARY: This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. DATES: Effective Date: These regulations are effective on October 30, 2015. Applicability Date: For date of applicability, see paragraph (d) of these temporary regulations. FOR FURTHER INFORMATION CONTACT: Concerning the temporary regulations, Hollie M. Marx at (202) 317-6844; concerning cost methodology, Eva J. Williams at (202) 803-9728. SUPPLEMENTARY INFORMATION: Background The Independent Offices Appropriations Act of 1952 (IOAA), which is codified at 31 U.S.C. 9701, authorizes agencies to prescribe regulations that establish user fees for services provided by the agency. The charges must be fair and must be based on the costs to the government, the value of the service to the recipient, the public policy or interest served, and other relevant facts. The IOAA provides that regulations implementing user fees are subject to policies prescribed by the President; these policies are set forth in the Office of Management and Budget Circular A-25, 58 FR 38142 (July 15, 1993) (OMB Circular A-25). Under OMB Circular A-25, federal agencies that provide services that confer benefits on identifiable recipients are to establish user fees that recover the full cost of providing the special benefit. An agency that seeks to impose a user fee for government-provided services must calculate the full cost of providing those services. In general, a user fee should be set at an amount that allows the agency to recover the direct and indirect costs of providing the service, unless the Office of Management and Budget grants an exception. OMB Circular A-25 provides that agencies are to review user fees biennially and update them as necessary. PTIN Requirement Section 6109(a)(4) of the Internal Revenue Code authorizes the Secretary to prescribe regulations for the inclusion of a tax return preparer's identifying number on a return, statement, or other document required to be filed with the IRS. On September 30, 2010, the Treasury Department and IRS published final regulations under section 6109 (REG- 134235-08) in the Federal Register (TD 9501) (75 FR 60315) (PTIN regulations) to provide that, for returns or claims for refund filed after December 31, 2010, the identifying number of a tax return preparer is the individual's PTIN or such other number prescribed by the IRS in forms, instructions, or other appropriate guidance. The PTIN regulations require a tax return preparer who prepares or who assists in preparing all or substantially all of a tax return or claim for refund after December 31, 2010 to have a PTIN. The PTIN regulations also state that the IRS will set forth in forms, instructions or other appropriate guidance PTIN application and renewal procedures, including the payment of a user fee. The PTIN regulations further state that the IRS may conduct a Federal tax compliance check on an individual who applies for or renews a PTIN. In accordance with section 1.6109-2(d) of the PTIN regulations, the IRS has set forth application and renewal procedures in Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, and the Form W-12 Instructions. Individuals may also apply for or renew a PTIN and pay the user fee online at irs.gov/ptin. The annual PTIN application and renewal period generally begins in the fall (on October 15 in previous years) of the year preceding the filing season to which the PTIN relates. A third-party vendor processes applications to obtain or renew a PTIN and charges a reasonable fee that is separate from the user fee charged by the government. Requiring the use of PTINs improves tax administration and tax compliance and benefits tax return preparers by allowing them to provide an identifying number on the return that is not an SSN. Requiring the use of PTINs enables the IRS to better collect and track data on tax return preparers, including the number of persons who prepare returns, the qualifications of those who prepare returns, and the number of returns each person prepares. PTIN use allows the IRS to more easily identify and communicate with tax return preparers who make errors on returns, which benefits tax return preparers by improving compliance and therefore reducing the number of client returns that are examined. The PTIN also enables the IRS to more easily locate and review returns prepared by a tax return preparer when instances of misconduct or potential misconduct are detected, which aids tax administration and compliance. These aids to tax administration and compliance in turn benefit taxpayers and tax return preparers by working to reduce preparer error and misconduct. Section 1.6109-2(d) states that only individuals authorized to practice before the IRS under 31 U.S.C. 330 are eligible to obtain a PTIN. Under section 1.6109-2(h), the IRS may prescribe in forms, instructions, or other appropriate guidance exceptions to the requirements of the PTIN regulations, including the requirement that an individual must be authorized to practice before the IRS to be eligible to receive a PTIN. On December 30, 2010, the IRS released Notice 2011-6 (2011-3 IRB 315 (Jan. 17, 2011)), which stated that, until December 31, 2013, a provisional PTIN could be renewed upon proper application and payment of the applicable user fee, even if the individual holding the provisional PTIN was not authorized to practice before the IRS. On June 3, 2011, the Treasury Department and the IRS published in the Federal Register (76 FR 32286) amendments to Treasury Department Circular No. 230 (31 CFR part 10), to regulate all tax return preparers under 31 U.S.C. 330. In Loving v. IRS, 917 F.Supp.2d 67 (D.D.C. 2013), the district court concluded that the IRS and Treasury Department lacked statutory authority to regulate tax return preparation as practice before the IRS under 31 U.S.C. 330 and enjoined the IRS and Treasury from enforcing the regulation of registered tax return preparers. The district court subsequently modified its order to clarify that the IRS's authority to require that tax return preparers obtain a PTIN is unaffected by the injunction. Loving v. IRS, 920 F.Supp.2d 108, 109 (D.D.C. 2013) (stating ``Congress has specifically authorized the PTIN scheme by statute . . . [and that] scheme, therefore, does not fall within the scope of the injunction and may proceed as promulgated.''). The United States Court of Appeals for the District of Columbia Circuit affirmed the district court's decision and order for injunction. Loving v. IRS, 742 F.3d 1013 (D.C. Cir. 2014). PTIN User Fee Final regulations (REG-139343-08) published in the Federal Register (TD 9503) (75 FR 60316) (PTIN user fee regulations) on September 30, 2010, established a $50 user fee to apply for [[Page 66794]] or renew a PTIN. The $50 user fee was based on an annual PTIN renewal period and an estimate that 1.2 million individuals would be applying for or renewing a PTIN each year. The IRS and Treasury Department determined that a $50 user fee to apply for or renew a PTIN would recover the full direct and indirect costs that the government incurs to administer the PTIN application and renewal process. The initial determination of a $50 annual fee took into account certain costs that the IRS ascertained it would incur to provide the special benefit associated with the provision of PTINs. As explained in the PTIN user fee regulations, the initial projected costs included the development and maintenance of the IRS information technology system that would interface with a third-party vendor, the development and maintenance of internal applications that would have the capacity to process and administer the anticipated increase in PTIN applications, customer service support activities, which included Web site development and maintenance and call center staffing to respond to questions regarding PTIN usage and renewal. The $50 user fee was also determined to recover costs for personnel, administrative, and management support needed to evaluate and address tax compliance issues of individuals applying for and renewing a PTIN, to investigate and address conduct and suitability issues, and otherwise support and enforce the programs that required an individual to apply for and renew a PTIN. The vendor's fee, currently set at $14.25 for new applications and $13 for renewal applications, is paid directly to the vendor and covers the costs incurred by the vendor to process applications and renewals. The agency user fee and the vendor fee pay for different aspects of the PTIN program, each of which is essential to the program. Explanation of Provisions Pursuant to the guidelines in OMB Circular A-25, the IRS has re- calculated its cost of providing services under the PTIN application and renewal process. The IRS has determined that the full cost of administering the PTIN program going forward has been reduced from $50 to $33 per application or renewal. Individuals who prepare or assist in preparing all or substantially all of a tax return or claim for refund for compensation are required to have a PTIN. The ability to prepare tax returns and claims for refund for compensation is a special benefit, for which the IRS may charge a user fee to recover the full costs of providing the special benefit. The amount of the user fee is $33 for both initial PTIN applications and renewals because the activities the IRS is required to perform to issue a new PTIN or renew an existing PTIN are the same. Pursuant to the authority granted in section 6109(c), the IRS has determined that it requires certain information to assign (or, in the case of a renewal, re-assign) a PTIN to an individual. The required information is set forth in the Form W-12 and Form W-12 Instructions. The PTIN user fee is based on direct costs of the PTIN program, which include staffing and contract-related costs for activities, processes, and procedures related to the electronic and paper registration and renewal submissions; tax compliance and background checks; professional designation checks; foreign preparer processing; compliance and IRS complaint activities; information technology and contract-related expenses; and communications. The PTIN user fee also takes into account various indirect program costs, including management and support costs. The reduction in the fee amount is attributable to several factors, which include the reduced number of PTIN holders (approximately 700,000) from the number originally projected (1.2 million) in 2010, which reduced associated costs; the absorption of certain development costs in the early years of the program; and the fact that certain activities that would have been required to regulate registered tax return preparers will not be performed. In particular, the determination of the user fee no longer includes expenses for personnel who perform functions primarily related to continuing education and testing for registered tax return preparers. Additionally, expenses related to personnel who perform continuing education and testing for enrolled agents and enrolled retirement plan agents were also removed from the user fee. Individuals who apply for or renew a PTIN will continue to pay a fee directly to a third-party vendor, which is separate from the user fee described in this Treasury decision. The vendor fee is increasing from $14.25 for original applications and $13 for renewal applications to $17 for original applications and $17 for renewal applications. Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866, as supplemented by Executive Order 13563. Historically, the annual PTIN application and renewal period has begun on October 15. For 2015, the date has been postponed to November 1. There is insufficient time before November 1 to provide an opportunity for notice and public comment and issue a final regulation prior to that date. To enable the reduced fee amount to be in effect for PTINs issued or renewed by tax return preparers preparing returns in 2016, the IRS and Treasury find that there is good cause to dispense with (1) notice and public comment pursuant to 5 U.S.C. 553(b) and (c) and (2) a delayed effective date pursuant to 5 U.S.C. 553(d). It would be impracticable, unnecessary, and contrary to the public interest to continue to charge the current fee when the IRS has determined pursuant to the biennial review conducted under OMB Circular A-25 that the fee should be reduced going forward. The IRS and Treasury Department will consider public comments submitted in response to the cross-referenced notice of proposed rulemaking published elsewhere in this issue of the Federal Register and will promulgate a final rule after considering those comments. For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking published elsewhere in this issue of the Federal Register. Pursuant to section 7805(f), this Treasury decision has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting Information The principal author of these regulations is Hollie M. Marx, Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 300 Reporting and recordkeeping requirements, User fees. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 300 is amended as follows: 0 Paragraph 1. The authority citation for part 300 continues to read as follows: Authority: 31 U.S.C. 9701. 0 Par. 2. Section 300.13 is amended by removing and reserving paragraph (b) to read as follows: [[Page 66795]] Sec. 300.13 Fee for obtaining a preparer tax identification number. * * * * * (b) Fee. [Reserved] * * * * * 0 Par. 3. Section 300.13T is added to read as follows: Sec. 300.13T Fee for obtaining a preparer tax identification number. (a) [Reserved] (b) Fee. The fee to apply for or renew a preparer tax identification number is $33 per year, which is the cost to the government for processing the application for a preparer tax identification number and does not include any fees charged by the vendor. (c) [Reserved] (d) Effective/applicability date. This section will be applicable for all PTIN applications filed on or after November 1, 2015. Karen M. Schiller, Acting Deputy Commissioner for Services and Enforcement. Approved: October 16, 2015. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2015-27789 Filed 10-29-15; 8:45 am] BILLING CODE 4830-01-P
![66792 Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Rules and Regulations
2015–22–04 Fiberglas-Technik Rudolf near the bell-crank may be installed to 21, 1995; and Fiberglas-Technik Rudolf
Lindner GmbH & Co. KG: Amendment simplify the inspection and make a possible Lindner Service Bulletin (SB–G07), Edition
38–18309; Docket No. FAA–2015–3300; replacement of the bell-crank possible. This April 24, 2015, for related information. You
Directorate Identifier 2015–CE–024–AD. optional installation is described in GROB may examine the MCAI on the Internet at
Luft Und Raumfahrt Service Bulletin 315–45/ http://www.regulations.gov/
(a) Effective Date
2, dated December 21, 1995; and Fiberglas- #!documentDetail;D=FAA-2015-3300-0003.
This airworthiness directive (AD) becomes Technik Rudolf Lindner Service Bulletin
effective December 4, 2015. (SB–G07), Edition April 24, 2015. (i) Material Incorporated by Reference
(b) Affected ADs (3) Within 30 days after replacing a bell- (1) The Director of the Federal Register
crank as required by paragraph (f)(2) of this approved the incorporation by reference
None. (IBR) of the service information listed in this
AD or within the next 30 days after December
(c) Applicability 4, 2015 (the effective date of this AD), paragraph under 5 U.S.C. 552(a) and 1 CFR
whichever occurs later, report the inspection part 51.
This AD applies to Fiberglas-Technik (2) You must use this service information
Rudolf Lindner GmbH & Co. KG Models results of the removed bell-crank to
Fiberglas-Technik Rudolf Lindner GmbH & as applicable to do the actions required by
G103 TWIN ASTIR, G103 TWIN II, and
Co. KG. You may find contact information for this AD, unless the AD specifies otherwise.
G103A TWIN II ACRO gliders, all
Fiberglas-Technik Rudolf Lindner GmbH & (i) Fiberglas-Technik Rudolf Lindner
manufacturer serial numbers, certificated in
Co. KG in paragraph (h) of this AD. Service Bulletin (SB–G08), Edition April 24,
any category.
2015; and
(d) Subject (g) Other FAA AD Provisions (ii) Fiberglas-Technik Rudolf Lindner
Air Transport Association of America The following provisions also apply to this Anweisung (English translation:
(ATA) Code 27: Flight Controls. AD: Instructions), (A/I–G08), Ausgabe (English
(1) Alternative Methods of Compliance translation: Edition) April 24, 2015.
(e) Reason (AMOCs): The Manager, Standards Office, (3) For Fiberglas-Technik Rudolf Lindner
This AD was prompted by mandatory FAA, has the authority to approve AMOCs GmbH & Co. KG service information
continuing airworthiness information (MCAI) for this AD, if requested using the procedures identified in this AD, contact Fiberglas-
originated by an aviation authority of another found in 14 CFR 39.19. Send information to Technik Rudolf Lindner GmbH & Co. KG,
country to identify and correct an unsafe ATTN: Jim Rutherford, Aerospace Engineer, Steige 3, D–88487 Walpertshofen, Germany;
condition on an aviation product. The MCAI FAA, Small Airplane Directorate, 901 Locust, phone: ++49 (0) 7353/22 43; fax: ++49 (0)
describes the unsafe condition as a broken Room 301, Kansas City, Missouri 64106; 7353/30 96; email: info@LTB-Lindner.com;
bell-crank installed in the air brake control telephone: (816) 329–4165; fax: (816) 329– Internet: http://www.ltb-lindner.com.
system. We are issuing this AD to detect and 4090; email: jim.rutherford@faa.gov. Before (4) You may view this service information
correct a broken bell-crank which could lead using any approved AMOC on any glider to at the FAA, Small Airplane Directorate, 901
to failure of the air brake system, possibly which the AMOC applies, notify your Locust, Kansas City, Missouri 64106. For
resulting in reduced control. appropriate principal inspector (PI) in the information on the availability of this
FAA Flight Standards District Office (FSDO), material at the FAA, call (816) 329–4148. In
(f) Actions and Compliance
or lacking a PI, your local FSDO. addition, you can access this service
Unless already done, do the following (2) Airworthy Product: For any requirement information on the Internet at http://
actions: in this AD to obtain corrective actions from www.regulations.gov by searching for and
(1) Within 30 days after December 4, 2015 a manufacturer or other source, use these locating Docket No. FAA–2015–3300.
(the effective date of this AD) and repetitively actions if they are FAA-approved. Corrective (5) You may view this service information
thereafter at intervals not to exceed 12 actions are considered FAA-approved if they that is incorporated by reference at the
months, inspect the locking forces of the air are approved by the State of Design Authority National Archives and Records
brake control unit, and, if any discrepancy is (or their delegated agent). You are required Administration (NARA). For information on
found, before further flight, correct the to assure the product is airworthy before it the availability of this material at NARA, call
locking forces. Do the inspection and is returned to service. 202–741–6030, or go to: http://
correction of any discrepancy following the (3) Reporting Requirements: For any www.archives.gov/federal-register/cfr/ibr-
instructions of Fiberglas-Technik Rudolf
reporting requirement in this AD, a federal locations.html.
Lindner Service Bulletin (SB–G08), Edition
agency may not conduct or sponsor, and a
April 24, 2015; and Fiberglas-Technik Rudolf Issued in Kansas City, Missouri on October
person is not required to respond to, nor
Lindner Anweisung (English translation: 22, 2015.
shall a person be subject to a penalty for
Instructions), (A/I–G08), Ausgabe (English Melvin Johnson,
failure to comply with a collection of
translation: Edition) April 24, 2015. Acting Manager, Small Airplane Directorate,
information subject to the requirements of
Note 1 to paragraph (f)(1) of this AD: This the Paperwork Reduction Act unless that Aircraft Certification Service.
service information contains German to collection of information displays a current [FR Doc. 2015–27440 Filed 10–29–15; 8:45 am]
English translation. The European Aviation valid OMB Control Number. The OMB
Safety Agency (EASA) used the English BILLING CODE 4910–13–P
Control Number for this information
translation in referencing the document. For collection is 2120–0056. Public reporting for
enforceability purposes, we will refer to the this collection of information is estimated to
Fiberglas-Technik Rudolf Lindner service be approximately 5 minutes per response, DEPARTMENT OF THE TREASURY
information as it appears on the document. including the time for reviewing instructions,
(2) Within 60 days after December 4, 2015 completing and reviewing the collection of Internal Revenue Service
(the effective date of this AD), inspect the information. All responses to this collection
bell-crank installed in the air brake control of information are mandatory. Comments 26 CFR Part 300
system, and, if any cracks are found, before concerning the accuracy of this burden and
further flight, replace the bell-crank with a suggestions for reducing the burden should [T.D. 9742]
serviceable part. Do the inspection and be directed to the FAA at: 800 Independence
replacement following the instructions of Ave. SW., Washington, DC 20591, Attn: RIN 1545–BN03
Fiberglas-Technik Rudolf Lindner Service Information Collection Clearance Officer,
Lhorne on DSK5TPTVN1PROD with RULES
Bulletin (SB–G08), Edition April 24, 2015; AES–200. Preparer Tax Identification Number
and Fiberglas-Technik Rudolf Lindner (PTIN) User Fee Update
Anweisung (English translation: (h) Related Information
Instructions), (A/I–G08), Ausgabe (English Refer to MCAI European Aviation Safety AGENCY: Internal Revenue Service (IRS),
translation: Edition) April 24, 2015. Agency (EASA) AD No.: 2015–0116, dated Treasury.
Note 2 to paragraph (f)(2) of this AD: In June 24, 2015; GROB Luft Und Raumfahrt ACTION: Temporary regulations.
the lower wing surface inspection, openings Service Bulletin 315–45/2, dated December
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![Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Rules and Regulations 66793
SUMMARY: This document contains to prescribe regulations for the inclusion and review returns prepared by a tax
temporary regulations relating to the of a tax return preparer’s identifying return preparer when instances of
imposition of certain user fees on tax number on a return, statement, or other misconduct or potential misconduct are
return preparers. The temporary document required to be filed with the detected, which aids tax administration
regulations reduce the user fee to apply IRS. On September 30, 2010, the and compliance. These aids to tax
for or renew a preparer tax Treasury Department and IRS published administration and compliance in turn
identification number (PTIN) and affect final regulations under section 6109 benefit taxpayers and tax return
individuals who apply for or renew a (REG–134235–08) in the Federal preparers by working to reduce preparer
PTIN. The Independent Offices Register (TD 9501) (75 FR 60315) (PTIN error and misconduct.
Appropriations Act of 1952 authorizes regulations) to provide that, for returns Section 1.6109–2(d) states that only
the charging of user fees. The text of the or claims for refund filed after December individuals authorized to practice
temporary regulations also serves as the 31, 2010, the identifying number of a tax before the IRS under 31 U.S.C. 330 are
text of the proposed regulations (REG– return preparer is the individual’s PTIN eligible to obtain a PTIN. Under section
121496–15) set forth in the notice of or such other number prescribed by the 1.6109–2(h), the IRS may prescribe in
proposed rulemaking on this subject in IRS in forms, instructions, or other forms, instructions, or other appropriate
the Proposed Rules section of this issue appropriate guidance. The PTIN guidance exceptions to the requirements
of the Federal Register. regulations require a tax return preparer of the PTIN regulations, including the
DATES: Effective Date: These regulations who prepares or who assists in requirement that an individual must be
are effective on October 30, 2015. preparing all or substantially all of a tax authorized to practice before the IRS to
Applicability Date: For date of return or claim for refund after be eligible to receive a PTIN. On
applicability, see paragraph (d) of these December 31, 2010 to have a PTIN. The December 30, 2010, the IRS released
temporary regulations. PTIN regulations also state that the IRS Notice 2011–6 (2011–3 IRB 315 (Jan. 17,
will set forth in forms, instructions or 2011)), which stated that, until
FOR FURTHER INFORMATION CONTACT:
other appropriate guidance PTIN December 31, 2013, a provisional PTIN
Concerning the temporary regulations, application and renewal procedures, could be renewed upon proper
Hollie M. Marx at (202) 317–6844; including the payment of a user fee. The application and payment of the
concerning cost methodology, Eva J. PTIN regulations further state that the applicable user fee, even if the
Williams at (202) 803–9728. IRS may conduct a Federal tax individual holding the provisional PTIN
SUPPLEMENTARY INFORMATION: compliance check on an individual who was not authorized to practice before
Background applies for or renews a PTIN. the IRS.
In accordance with section 1.6109– On June 3, 2011, the Treasury
The Independent Offices 2(d) of the PTIN regulations, the IRS has Department and the IRS published in
Appropriations Act of 1952 (IOAA), set forth application and renewal the Federal Register (76 FR 32286)
which is codified at 31 U.S.C. 9701, procedures in Form W–12, IRS Paid amendments to Treasury Department
authorizes agencies to prescribe Preparer Tax Identification Number Circular No. 230 (31 CFR part 10), to
regulations that establish user fees for (PTIN) Application and Renewal, and regulate all tax return preparers under
services provided by the agency. The the Form W–12 Instructions. 31 U.S.C. 330. In Loving v. IRS, 917
charges must be fair and must be based Individuals may also apply for or renew F.Supp.2d 67 (D.D.C. 2013), the district
on the costs to the government, the a PTIN and pay the user fee online at court concluded that the IRS and
value of the service to the recipient, the irs.gov/ptin. The annual PTIN Treasury Department lacked statutory
public policy or interest served, and application and renewal period authority to regulate tax return
other relevant facts. The IOAA provides generally begins in the fall (on October preparation as practice before the IRS
that regulations implementing user fees 15 in previous years) of the year under 31 U.S.C. 330 and enjoined the
are subject to policies prescribed by the preceding the filing season to which the IRS and Treasury from enforcing the
President; these policies are set forth in PTIN relates. A third-party vendor regulation of registered tax return
the Office of Management and Budget processes applications to obtain or preparers. The district court
Circular A–25, 58 FR 38142 (July 15, renew a PTIN and charges a reasonable subsequently modified its order to
1993) (OMB Circular A–25). fee that is separate from the user fee clarify that the IRS’s authority to require
Under OMB Circular A–25, federal charged by the government. that tax return preparers obtain a PTIN
agencies that provide services that Requiring the use of PTINs improves is unaffected by the injunction. Loving
confer benefits on identifiable recipients tax administration and tax compliance v. IRS, 920 F.Supp.2d 108, 109 (D.D.C.
are to establish user fees that recover the and benefits tax return preparers by 2013) (stating ‘‘Congress has specifically
full cost of providing the special benefit. allowing them to provide an identifying authorized the PTIN scheme by statute
An agency that seeks to impose a user number on the return that is not an SSN. . . . [and that] scheme, therefore, does
fee for government-provided services Requiring the use of PTINs enables the not fall within the scope of the
must calculate the full cost of providing IRS to better collect and track data on injunction and may proceed as
those services. In general, a user fee tax return preparers, including the promulgated.’’). The United States Court
should be set at an amount that allows number of persons who prepare returns, of Appeals for the District of Columbia
the agency to recover the direct and the qualifications of those who prepare Circuit affirmed the district court’s
indirect costs of providing the service, returns, and the number of returns each decision and order for injunction.
unless the Office of Management and person prepares. PTIN use allows the Loving v. IRS, 742 F.3d 1013 (D.C. Cir.
Budget grants an exception. OMB IRS to more easily identify and 2014).
Circular A–25 provides that agencies are communicate with tax return preparers
Lhorne on DSK5TPTVN1PROD with RULES
to review user fees biennially and who make errors on returns, which PTIN User Fee
update them as necessary. benefits tax return preparers by Final regulations (REG–139343–08)
improving compliance and therefore published in the Federal Register (TD
PTIN Requirement reducing the number of client returns 9503) (75 FR 60316) (PTIN user fee
Section 6109(a)(4) of the Internal that are examined. The PTIN also regulations) on September 30, 2010,
Revenue Code authorizes the Secretary enables the IRS to more easily locate established a $50 user fee to apply for
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§ 300.13 Fee for obtaining a preparer tax number EPA–HQ–OPP–2014–0607, is C. How can I file an objection or hearing
identification number. available at http://www.regulations.gov request?
* * * * * or at the Office of Pesticide Programs Under FFDCA section 408(g), 21
(b) Fee. [Reserved] Regulatory Public Docket (OPP Docket) U.S.C. 346a, any person may file an
* * * * * in the Environmental Protection Agency objection to any aspect of this regulation
■ Par. 3. Section 300.13T is added to Docket Center (EPA/DC), West William and may also request a hearing on those
read as follows: Jefferson Clinton Bldg., Rm. 3334, 1301 objections. You must file your objection
Constitution Ave. NW., Washington, DC or request a hearing on this regulation
§ 300.13T Fee for obtaining a preparer tax 20460–0001. The Public Reading Room
identification number. in accordance with the instructions
is open from 8:30 a.m. to 4:30 p.m., provided in 40 CFR part 178. To ensure
(a) [Reserved] Monday through Friday, excluding legal
(b) Fee. The fee to apply for or renew proper receipt by EPA, you must
holidays. The telephone number for the identify docket ID number EPA–HQ–
a preparer tax identification number is Public Reading Room is (202) 566–1744,
$33 per year, which is the cost to the OPP–2014–0607 in the subject line on
and the telephone number for the OPP the first page of your submission. All
government for processing the Docket is (703) 305–5805. Please review
application for a preparer tax requests must be in writing, and must be
the visitor instructions and additional received by the Hearing Clerk on or
identification number and does not information about the docket available
include any fees charged by the vendor. before December 29, 2015. Addresses for
at http://www.epa.gov/dockets. mail and hand delivery of objections
(c) [Reserved]
(d) Effective/applicability date. This FOR FURTHER INFORMATION CONTACT: and hearing requests are provided in 40
section will be applicable for all PTIN Susan Lewis, Registration Division CFR 178.25(b).
applications filed on or after November (7505P), Office of Pesticide Programs, In addition to filing an objection or
1, 2015. Environmental Protection Agency, 1200 hearing request with the Hearing Clerk
Pennsylvania Ave., NW., Washington, as described in 40 CFR part 178, please
Karen M. Schiller, DC 20460–0001; main telephone submit a copy of the filing (excluding
Acting Deputy Commissioner for Services and number: (703) 305–7090; email address: any Confidential Business Information
Enforcement. RDFRNotices@epa.gov. (CBI)) for inclusion in the public docket.
Approved: October 16, 2015. SUPPLEMENTARY INFORMATION: Information not marked confidential
Mark J. Mazur, pursuant to 40 CFR part 2 may be
Assistant Secretary of the Treasury (Tax I. General Information disclosed publicly by EPA without prior
Policy). A. Does this action apply to me? notice. Submit the non-CBI copy of your
[FR Doc. 2015–27789 Filed 10–29–15; 8:45 am] objection or hearing request, identified
You may be potentially affected by by docket ID number EPA–HQ–OPP–
BILLING CODE 4830–01–P
this action if you are an agricultural 2014–0607, by one of the following
producer, food manufacturer, or methods:
pesticide manufacturer. The following • Federal eRulemaking Portal: http://
ENVIRONMENTAL PROTECTION list of North American Industrial
AGENCY www.regulations.gov. Follow the online
Classification System (NAICS) codes is instructions for submitting comments.
40 CFR Part 180 not intended to be exhaustive, but rather Do not submit electronically any
provides a guide to help readers information you consider to be CBI or
[EPA–HQ–OPP–2014–0607; FRL–9934–88] determine whether this document other information whose disclosure is
applies to them. Potentially affected restricted by statute.
Metaflumizone; Pesticide Tolerance entities may include: • Mail: OPP Docket, Environmental
AGENCY: Environmental Protection • Crop production (NAICS code 111), Protection Agency Docket Center (EPA/
Agency (EPA). e.g., agricultural workers; greenhouse, DC), (28221T), 1200 Pennsylvania Ave.
ACTION: Final rule. nursery, and floriculture workers; NW., Washington, DC 20460–0001.
farmers. • Hand Delivery: To make special
SUMMARY: This regulation establishes a • Animal production (NAICS code arrangements for hand delivery or
tolerance for the combined residues of 112), e.g., cattle ranchers and farmers, delivery of boxed information, please
the insecticide metaflumizone in or on dairy cattle farmers, livestock farmers. follow the instructions at http://
the raw agricultural commodities citrus • Food manufacturing (NAICS code www.epa.gov/dockets/contacts.html.
(crop group 10–10) at 0.04 parts per 311), e.g., agricultural workers; farmers; Additional instructions on commenting
million (ppm); pome fruit (crop group greenhouse, nursery, and floriculture or visiting the docket, along with more
11–10) at 0.04 ppm; stone fruit (crop workers; ranchers; pesticide applicators. information about dockets generally, is
group 12–12) at 0.04 ppm; and tree nut • Pesticide manufacturing (NAICS available at http://www.epa.gov/
(crop group 14–12) at 0.04 ppm. BASF code 32532), e.g., agricultural workers; dockets.
Corporation requested these tolerances commercial applicators; farmers;
under the Federal Food, Drug, and greenhouse, nursery, and floriculture II. Background and Statutory Findings
Cosmetic Act (FFDCA). workers; residential users. In the Federal Register of December
DATES: This regulation is effective 17, 2014 (79 FR 75107) (FRL–9918–90),
October 30, 2015. Objections and B. How can I get electronic access to
EPA issued a document pursuant to
requests for hearings must be received other related information?
FFDCA section 408(d)(3), 21 U.S.C.
on or before December 29, 2015, and You may access a frequently updated 346a(d)(3), announcing the filing of a
Lhorne on DSK5TPTVN1PROD with RULES
must be filed in accordance with the electronic version of 40 CFR part 180 pesticide petition (PP #4F8286) by
instructions provided in 40 CFR part through the Government Printing BASF Corporation, P.O. Box 13528,
178 (see also Unit I.C. of the Office’s e-CFR cite at http:// Research Triangle Park, NC 27709. The
SUPPLEMENTARY INFORMATION. www.ecfr.gov/cgi-bin/text- petition requested that 40 CFR 180.657
ADDRESSES: The docket for this action, idx?&c=ecfr&tpl=/ecfrbrowse/Title40/ be amended by establishing a tolerance
identified by docket identification (ID) 40tab_02.tpl. for the combined residues of the
VerDate Sep<11>2014 14:41 Oct 29, 2015 Jkt 238001 PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 E:\FR\FM\30OCR1.SGM 30OCR1](https://thefederalregister.org/doc/80_FR_67002/page/4.svg)
Document Created: 2015-12-14 15:29:44
Document Modified: 2015-12-14 15:29:44
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Temporary regulations. | |
| Contact | Concerning the temporary regulations, Hollie M. Marx at (202) 317-6844; concerning cost methodology, Eva J. Williams at (202) 803-9728. | |
| FR Citation | 80 FR 66792 | |
| RIN Number | 1545-BN03 | |
| CFR Associated | Reporting and Recordkeeping Requirements and User Fees |
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