[Federal Register Volume 64, Number 114 (Tuesday, June 15, 1999)]
[Proposed Rules]
[Page 31994]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-13964]
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Proposed Rules
Federal Register
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This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
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Federal Register / Vol. 64, No. 114 / Tuesday, June 15, 1999 /
Proposed Rules
[[Page 31994]]
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DEPARTMENT OF THE TREASURY
Office of the Secretary
31 CFR Part 10
Regulations Governing Practice Before the Internal Revenue
Service
AGENCY: Office of the Secretary, Treasury.
ACTION: Advance notice of proposed rulemaking; invitation to submit
comments.
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SUMMARY: This document gives advance notice of proposed rulemaking to
amend the Regulations of the Secretary of the Treasury governing
practice before the IRS, which appear in the Code of Federal
Regulations and in pamphlet form as Treasury Department Circular No.
230, Regulations Governing the Practice of Attorneys, Certified Public
Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before
the Internal Revenue Service. This document also invites individuals
and organizations to submit comments regarding necessary amendments.
DATES: Submit comments on or before July 15, 1999.
ADDRESSES: Mail comments to: Internal Revenue Service; Office of
Director of Practice, 1111 Constitution Ave., NW., Washington DC 20224;
Attn: C:AP:P.
FOR FURTHER INFORMATION CONTACT: Patrick W. McDonough, Director of
Practice, 202-694-1891.
SUPPLEMENTARY INFORMATION:
Proposed Rulemaking
Section 330 of 31 U.S.C. authorizes the Secretary of the Treasury
to regulate the practice of representatives before the Department and,
after notice and an opportunity for a proceeding, to suspend or disbar
from practice before the Department those representatives who are
incompetent, disreputable, or dishonest. Pursuant to section 330, the
Secretary has promulgated the regulations in Circular 230 (31 CFR part
10). Those regulations authorize the Director of Practice to act upon
application for enrollment to practice before the IRS, to institute
proceedings for suspension or disbarment from practice before the IRS,
to make inquiries with respect to matters under his jurisdiction, and
to perform such other duties as are necessary to carry out his
functions.
The regulations have been amended from time to time to address
various specific issues in need of resolution. For example, the impetus
behind the most recent amendments, those promulgated in 1994, was to
make the regulations reflect more closely the standards for tax return
preparation under both section 6694 of the Internal Revenue Code and
professional guidelines.
In contrast, the proposed rulemaking contemplates a general review
of the regulations. The Director of Practice has established a working
group, composed of Treasury Department and IRS officials, which will
evaluate the regulations from several standpoints: legal developments;
the integrity of the profession of IRS practitioner; service to
taxpayers; fairness to practitioners; and efficient administration of
the tax laws.
Invitation To Submit Comments
The Director of Practice invites individuals and organizations to
submit comments regarding necessary amendments to Circular 230.
Comments may be in any format and may address substantive matters as
well as drafting changes that would improve the clarity and
organization of the regulations.
Dated: May 27, 1999.
Patrick W. McDonough,
Director of Practice, Department of the Treasury.
[FR Doc. 99-13964 Filed 6-14-99; 8:45 am]
BILLING CODE 4830-01-P
