80 FR 66851 - 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 | 66851-66853 | |
| FR Document | 2015-27791 |
[Federal Register Volume 80, Number 210 (Friday, October 30, 2015)] [Proposed Rules] [Pages 66851-66853] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-27791] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 300 [REG-121496-15] RIN 1545-BN02 Preparer Tax Identification Number (PTIN) User Fee Update AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. ----------------------------------------------------------------------- SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will amend regulations (TD 9503) relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the amount of the user fee to apply for or renew a preparer tax identification number (PTIN). The text of the temporary regulations also serves as the text of these proposed regulations. DATES: Written or electronic comments and requests for a public hearing must be received by January 28, 2016. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-121496-15), Room 5203, 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- 121496-15), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at http:// [[Page 66852]] www.regulations.gov (IRS REG-121496-15). The public hearing will be held in the Auditorium of the Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Hollie M. Marx at (202) 317-6844; concerning cost methodology, Eva J. Williams at (202) 803-9728; concerning submission of comments and/or requests for a public hearing, Oluwafunmilayo Taylor, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend regulations under 26 CFR part 300 setting a user fee for individuals who apply for or renew a PTIN. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations. 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. It has been determined that an initial regulatory flexibility analysis is required for this notice of proposed rulemaking under 5 U.S.C. 603. This analysis is set forth under the heading ``Initial Regulatory Flexibility Analysis.'' Pursuant to section 7805(f), 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. Initial Regulatory Flexibility Analysis When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency ``to prepare and make available for public comment an initial regulatory flexibility analysis'' that will ``describe the impact of the proposed rule on small entities.'' See 5 U.S.C. 603(a). Section 605 of the RFA provides an exception to this requirement if the agency certifies that the proposed rulemaking will not have a significant economic impact on a substantial number of small entities. A small entity is defined as a small business, small nonprofit organization, or small governmental jurisdiction. See 5 U.S.C. 601(3) through (6). The IRS and the Treasury Department conclude that the proposed rule, if promulgated, may have a significant economic impact on a substantial number of small entities. As a result, an initial regulatory flexibility analysis is required. Description of the Reasons Why Action by the Agency Is Being Considered The IRS and the Treasury Department implemented regulatory changes in 2010 that required any individual who prepares or who assists in preparing all or substantially all of a tax return or claim for refund for compensation to obtain a PTIN. Pursuant to the PTIN regulations, only those individuals who apply for and maintain a current PTIN may prepare tax returns and claims for refund for compensation. Because the ability to prepare tax returns and claims for refund for compensation is limited to individuals who have a PTIN, the provision of a PTIN confers a special benefit. The IRS incurs costs associated with processing a PTIN application and providing the special benefit associated with the PTIN. The IRS and Treasury Department initially determined that the full cost of providing the special benefit conferred by a PTIN was $50 for each original application and each annual renewal. In accordance with OMB Circular A-25, the IRS and Treasury conducted a biennial review of the PTIN user fee amount in 2015 and determined that the full cost of providing the special benefit conferred by a PTIN had been reduced to $33 for each original application and each annual renewal. A Succinct Statement of the Objectives of, and Legal Basis for, the Proposed Rule The objective of the proposed regulations is to recover the costs to the government associated with providing the special benefit that an individual receives upon applying for or renewing a PTIN. These costs include 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 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. OMB Circular A-25 encourages user fees when special benefits are conferred on identifiable recipients. Individuals who obtain a PTIN receive the ability to prepare or assist in preparing all or substantially all of a tax return or claim for refund for compensation. The ability to prepare or assist in preparing all or substantially all of a tax return or claim for refund for compensation is a special benefit. The legal basis for the PTIN user fee is contained in section 9701 of title 31. A Description of and, Where Feasible, an Estimate of the Number of Small Entities to Which the Proposed Rule Will Apply The proposed regulations affect all individuals who prepare or assist in preparing all or substantially all of a tax return or claim for refund for compensation. Only individuals, not businesses, can apply for or renew a PTIN. Thus, the economic impact of these regulations on any small entity generally will be a result of an individual tax return preparer who is required to apply for or renew a PTIN owning a small business or a small business otherwise employing an individual tax return preparer who is required to apply for or renew a PTIN. The appropriate NAICS codes for PTINs are those that relate to tax preparation services (NAICS code 541213), offices of certified public accountants (NAICS code 541211), other accounting services (NAICS code 541219), and offices of lawyers (NAICS code 541110). Entities identified as tax preparation services, offices of certified public accountants, and other accounting services are considered small under the Small Business Administration size standards (13 CFR 121.201) if their annual revenue is less than $20.5 million. Entities identified as offices of lawyers are considered small under the Small Business Administration size standards if their annual revenue is less than $11 million. The IRS estimates that approximately 70 to 80 percent of the individuals subject to these proposed regulations are tax return preparers operating as or employed by small entities. A Description of the Projected Reporting, Recordkeeping and Other Compliance Requirements of the Proposed Rule, Including an Estimate of the Classes of Small Entities Which Will be Subject to the Requirement and the Type of Professional Skills Necessary for Preparation of the Report or Record No reporting or recordkeeping requirements are projected to be associated with this proposed regulation. An Identification, to the Extent Practicable, of all Relevant Federal Rules Which May Duplicate, Overlap, or Conflict With the Proposed Rule The IRS is not aware of any Federal rules that duplicate, overlap, or conflict with the proposed rule. [[Page 66853]] A Description of Any Significant Alternatives to the Proposed Rule Which Accomplish the Stated Objectives of Applicable Statutes and Which Minimize Any Significant Economic Impact of the Proposed Rule on Small Entities The IOAA authorizes the charging of user fees for agency services, subject to policies designated by the President. OMB Circular A-25 implements presidential policies regarding user fees and encourages user fees when a government agency provides a special benefit to a member of the public. In the IOAA, Congress has stated a preference that special benefits be self-sustaining. A PTIN is required for an individual to prepare or assist in preparing all or substantially all of a tax return or claim for refund for compensation. PTINs are used by the IRS to collect and track data on tax return preparers. This data allows the IRS to track the number of persons who prepare or assist in preparing returns and claims for refund, the qualifications of those persons who prepare or assist in preparing returns and claims for refund, the number of returns each person prepares, and, when instances of misconduct or potential misconduct are detected, locate and review returns and claims for refund prepared by a specific tax return preparer. PTINs must be renewed annually to ensure that the identifying information associated with a PTIN is current. Due to the costs to the government to process the application for a PTIN, the requirement to include a PTIN on tax returns and claims for refund, and the expressed preference in the IOAA that special benefits be self-sustaining, there is no viable alternative to imposing a user fee. Comments and Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and Treasury Department request comments on all aspects of these proposed regulations. All comments that are submitted by the public will be made available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person who timely submits written 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 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. Proposed Amendments to the Regulations Accordingly, 26 CFR part 300 is proposed to be 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 revising paragraphs (b) and (d) to read as follows: Sec. 300.13 Fee for obtaining a preparer tax identification number. * * * * * (b) [The text of proposed Sec. 300.13(b) is the same as the text of Sec. 300.13T(b) published elsewhere in this issue of the Federal Register]. * * * * * (d) [The text of proposed Sec. 300.13(d) is the same as the text of Sec. 300.13T(d) published elsewhere in this issue of the Federal Register]. Karen M. Schiller, Acting Deputy Commissioner for Services and Enforcement. [FR Doc. 2015-27791 Filed 10-29-15; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Proposed Rules 66851
Rm. 5431, Silver Spring MD 20993– If an HCT/P does not meet all of the www.fda.gov/MedicalDevices/Device
0002, or you may send an email request criteria set out under § 1271.10(a), and RegulationandGuidance/Guidance
to the Office of Combination Products at does not meet one of the exceptions in Documents/default.htm or http://
combination@fda.gov. If you are § 1271.15, the HCT/P will be regulated www.fda.gov/CombinationProducts/
submitting a written request, send one as a drug, device, and/or biological GuidanceRegulatoryInformation/
self-addressed adhesive label to assist product under the Federal Food, Drug, default.htm or http://
the office in processing your requests. and Cosmetic Act, and/or section 351 of www.regulations.gov. Persons unable to
The draft guidance may also be obtained the PHS Act (42 U.S.C. 262). download an electronic copy of the draft
by mail by calling CBER at 1–800–835– The draft guidance is being issued guidance entitled ‘‘Homologous Use of
4709 or 240–402–8010. See the consistent with FDA’s good guidance Human Cells, Tissues, and Cellular and
SUPPLEMENTARY INFORMATION section for practices regulation (21 CFR 10.115). Tissue-Based Products; Draft Guidance
electronic access to the draft guidance The draft guidance, when finalized, will for Industry and FDA Staff’’ may send
document. represent FDA’s current thinking on an email request to CDRH-guidance@
‘‘Homologous Use of Human Cells, fda.hhs.gov to receive an electronic
FOR FURTHER INFORMATION CONTACT: Lori
Tissues, and Cellular and Tissue-Based copy of the document.
Churchyard, Center for Biologics
Products.’’ It does not establish any
Evaluation and Research, Food and rights for any person and is not binding
Dated: October 27, 2015.
Drug Administration, 10903 New on FDA or the public. You can use an Leslie Kux,
Hampshire Ave., Bldg. 71, Rm. 7301, alternative approach if it satisfies the Associate Commissioner for Policy.
Silver Spring, MD 20993–0002, 240– requirement of the applicable statutes [FR Doc. 2015–27704 Filed 10–29–15; 8:45 am]
402–7911; or Angela Krueger, Office of and regulations. BILLING CODE 4164–01–P
Device Evaluation, Center for Devices In a separate document published
and Radiological Health, Food and Drug elsewhere in this issue of the Federal
Administration, 10903 New Hampshire Register, FDA is announcing a public DEPARTMENT OF THE TREASURY
Ave., Bldg. 66, Rm. 1666, Silver Spring, hearing entitled ‘‘Draft Guidances
MD 20993–0002, 301–796–6380; or Relating to the Regulation of Human Internal Revenue Service
Leigh Hayes, Office of Combination Cells, Tissues or Cellular or Tissue-
Products, Office of the Commissioner, Based Products; Public Hearing; Request 26 CFR Part 300
Food and Drug Administration, 10903 for Comments’’ to be held on April 13,
New Hampshire Ave., Bldg. 32, Rm. [REG–121496–15]
2016, to provide stakeholders with the
5125, Silver Spring, MD 20993–0002, opportunity to discuss FDA’s policy on RIN 1545–BN02
301–796–8938. regulation of HCT/Ps related to the four
SUPPLEMENTARY INFORMATION: draft guidances on the following topics: Preparer Tax Identification Number
Homologous use, same surgical (PTIN) User Fee Update
I. Background
procedure exception, minimal AGENCY: Internal Revenue Service (IRS),
FDA is announcing the availability of manipulation, and adipose tissue.
a draft document entitled ‘‘Homologous Treasury.
In separate documents published
Use of Human Cells, Tissues, and ACTION: Notice of proposed rulemaking
elsewhere in this issue of the Federal
Cellular and Tissue-Based Products; by cross-reference to temporary
Register, FDA is also reopening the
Draft Guidance for Industry and FDA regulations.
comment periods to FDA’s public
Staff.’’ The draft guidance document dockets on the previously issued draft SUMMARY: In the Rules and Regulations
provides HCT/P manufacturers, health guidance documents on the following section of this issue of the Federal
care providers, and FDA staff, with topics related to HCT/Ps: Minimal Register, the IRS is issuing temporary
recommendations for applying the manipulation (Docket No. FDA–2014– regulations that will amend regulations
§ 1271.10(a)(2) (21 CFR 1271.10(a)(2)) D–1696), adipose tissue (Docket No. (TD 9503) relating to the imposition of
criterion of homologous use. This FDA–2014–D–1856), and same surgical certain user fees on tax return preparers.
guidance will improve stakeholders’ procedure exception (Docket No. FDA– The temporary regulations reduce the
understanding of the definition of 2014–D–1584). amount of the user fee to apply for or
homologous use in § 1271.3(c), and how
II. Paperwork Reduction Act of 1995 renew a preparer tax identification
to apply the regulatory criterion in
number (PTIN). The text of the
§ 1271.10(a)(2) to their HCT/P. The draft guidance refers to
HCT/Ps are defined in § 1271.3(d) as temporary regulations also serves as the
previously approved collections of text of these proposed regulations.
articles containing or consisting of information found in FDA regulations.
human cells or tissues that are intended DATES: Written or electronic comments
These collections of information are
for implantation, transplantation, subject to review by the Office of and requests for a public hearing must
infusion, or transfer into a human Management and Budget (OMB) under be received by January 28, 2016.
recipient. FDA has implemented a risk- the Paperwork Reduction Act of 1995 ADDRESSES: Send submissions to:
based approach to the regulation of (44 U.S.C. 3501–3520). The collections CC:PA:LPD:PR (REG–121496–15), Room
HCT/Ps. Under the authority of section of information in part 1271 have been 5203, Internal Revenue Service, P.O.
361 of the Public Health Service (PHS) approved under OMB control number Box 7604, Ben Franklin Station,
Act (42 U.S.C. 264), FDA established 0910–0543. Washington, DC 20044. Submissions
tkelley on DSK3SPTVN1PROD with PROPOSALS
regulations under part 1271 for all HCT/ may be hand-delivered Monday through
Ps to prevent the introduction, III. Electronic Access Friday between the hours of 8 a.m. and
transmission, and spread of Persons with access to the Internet 4 p.m. to CC:PA:LPD:PR (REG–121496–
communicable diseases. HCT/Ps are may obtain the draft guidance at either 15), Courier’s Desk, Internal Revenue
regulated solely under section 361 of the http://www.fda.gov/ Service, 1111 Constitution Avenue NW.,
PHS Act and 21 CFR part 1271, if they BiologicsBloodVaccines/Guidance Washington, DC 20224 or sent
meet the criteria provided under ComplianceRegulatoryInformation/ electronically via the Federal
§ 1271.10(a). Guidances/default.htm or http:// eRulemaking Portal at http://
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![Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Proposed Rules 66853
A Description of Any Significant Drafting Information spouse’s current or past health status as
Alternatives to the Proposed Rule Which The principal author of these part of a health risk assessment
Accomplish the Stated Objectives of regulations is Hollie M. Marx, Office of administered in connection with the
Applicable Statutes and Which the Associate Chief Counsel (Procedure employer’s offer of health services as
Minimize Any Significant Economic and Administration). part of an employer-sponsored wellness
Impact of the Proposed Rule on Small program. Several technical changes to
Entities List of Subjects in 26 CFR Part 300 the existing regulation are also
Reporting and recordkeeping proposed.
The IOAA authorizes the charging of
requirements, User fees. DATES: Comments regarding this
user fees for agency services, subject to
policies designated by the President. Proposed Amendments to the proposal must be received by the
Regulations Commission on or before December 29,
OMB Circular A–25 implements
2015. Please see the section below
presidential policies regarding user fees Accordingly, 26 CFR part 300 is entitled ADDRESSES and SUPPLEMENTARY
and encourages user fees when a proposed to be amended as follows: INFORMATION for additional information
government agency provides a special
■ Paragraph 1. The authority citation on submitting comments.
benefit to a member of the public. In the
for part 300 continues to read as ADDRESSES: You may submit comments,
IOAA, Congress has stated a preference
follows: identified by RIN number 3046–AB02,
that special benefits be self-sustaining.
Authority: 31 U.S.C. 9701. by any of the following methods:
A PTIN is required for an individual • Federal eRulemaking Portal: http://
to prepare or assist in preparing all or ■ Par. 2. Section 300.13 is amended by
www.regulations.gov. Follow the
substantially all of a tax return or claim revising paragraphs (b) and (d) to read
instructions for submitting comments.
for refund for compensation. PTINs are as follows: • FAX: (202) 663–4114. (There is no
used by the IRS to collect and track data § 300.13 Fee for obtaining a preparer tax toll free FAX number). Only comments
on tax return preparers. This data allows identification number. of six or fewer pages will be accepted
the IRS to track the number of persons via FAX transmittal, in order to assure
* * * * *
who prepare or assist in preparing (b) [The text of proposed § 300.13(b) access to the equipment. Receipt of FAX
returns and claims for refund, the is the same as the text of § 300.13T(b) transmittals will not be acknowledged,
qualifications of those persons who published elsewhere in this issue of the except that the sender may request
prepare or assist in preparing returns Federal Register]. confirmation of receipt by calling the
and claims for refund, the number of Executive Secretariat staff at (202) 663–
returns each person prepares, and, when * * * * *
4070 (voice) or (202) 663–4074 (TTY).
instances of misconduct or potential (d) [The text of proposed § 300.13(d)
(These are not toll free numbers).
is the same as the text of § 300.13T(d)
misconduct are detected, locate and • Mail: Bernadette Wilson, Acting
published elsewhere in this issue of the
review returns and claims for refund Executive Officer, Executive Secretariat,
Federal Register].
prepared by a specific tax return Equal Employment Opportunity
preparer. PTINs must be renewed Karen M. Schiller, Commission, U.S. Equal Employment
annually to ensure that the identifying Acting Deputy Commissioner for Services and Opportunity Commission, 131 M Street
information associated with a PTIN is Enforcement. NE., Washington, DC 20507.
current. [FR Doc. 2015–27791 Filed 10–29–15; 8:45 am] • Hand Delivery/Courier: Bernadette
Due to the costs to the government to BILLING CODE 4830–01–P Wilson, Acting Executive Officer,
process the application for a PTIN, the Executive Secretariat, Equal
requirement to include a PTIN on tax Employment Opportunity Commission,
returns and claims for refund, and the EQUAL EMPLOYMENT OPPORTUNITY U.S. Equal Employment Opportunity
expressed preference in the IOAA that COMMISSION Commission, 131 M Street NE.,
Washington, DC 20507.
special benefits be self-sustaining, there
29 CFR Part 1635 Instructions: The Commission invites
is no viable alternative to imposing a
comments from all interested parties.
user fee. RIN 3046–AB02 All comment submissions must include
Comments and Public Hearing the agency name and docket number or
Genetic Information Nondiscrimination
the Regulatory Information Number
Before these proposed regulations are Act of 2008
(RIN) for this rulemaking. Comments
adopted as final regulations, AGENCY: Equal Employment need be submitted in only one of the
consideration will be given to any Opportunity Commission. above-listed formats. All comments
written (a signed original and eight (8) ACTION: Proposed rule. received will be posted without change
copies) or electronic comments that are to http://www.regulations.gov, including
submitted timely to the IRS. The IRS SUMMARY: The Equal Employment any personal information you provide.
and Treasury Department request Opportunity Commission (‘‘EEOC’’ or Docket: For access to the docket to
comments on all aspects of these ‘‘Commission’’) is issuing a proposed read background documents or
proposed regulations. All comments rule that would amend the regulations comments received, go to http://
that are submitted by the public will be implementing Title II of the Genetic www.regulations.gov. Copies of the
made available for public inspection
tkelley on DSK3SPTVN1PROD with PROPOSALS
Information Nondiscrimination Act of received comments also will be
and copying. A public hearing will be 2008 as they relate to employer wellness available for review at the Commission’s
scheduled if requested in writing by any programs. The proposed regulations library, 131 M Street NE., Suite
person who timely submits written address the extent to which an employer 4NW08R, Washington, DC 20507,
comments. If a public hearing is may offer an employee inducements for between the hours of 9:30 a.m. and 5:00
scheduled, notice of the date, time, and the employee’s spouse who is also a p.m., from December 29, 2015 until the
place for the public hearing will be participant in the employer’s health Commission publishes the rule in final
published in the Federal Register. plan to provide information about the form.
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Document Created: 2015-12-14 15:29:37
Document Modified: 2015-12-14 15:29:37
| 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 | Proposed Rules | |
| Action | Notice of proposed rulemaking by cross-reference to temporary regulations. | |
| Dates | Written or electronic comments and requests for a public hearing must be received by January 28, 2016. | |
| Contact | Concerning the proposed regulations, Hollie M. Marx at (202) 317-6844; concerning cost methodology, Eva J. Williams at (202) 803-9728; concerning submission of comments and/or requests for a public hearing, Oluwafunmilayo Taylor, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 80 FR 66851 | |
| RIN Number | 1545-BN02 | |
| CFR Associated | Reporting and Recordkeeping Requirements and User Fees |
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