Comment on FR Doc # E9-31114

In the notice of proposed rulemaking for REG-131028-09, it is noted that "the text of proposed amendments to Sec. 301.7216-2(n) is the same as the text for Sec. 301.7216-2T(n). Accordingly, comments are being submitted with reference to Reg. Sec. 301.7216-2T(n). 1. Sec. 301.7216-2T(n)(1) , dealing with "Lists for solicitation of tax return business", states that a "list may be used by the compiler solely to contact the taxpayers on the list for the purpose of providing tax information and general business or economic information or analysis for educational purposes, or soliciting additional tax return preparation services. The list may not be used to solicit any service or product other than tax preparation services." 2. Sec. 301.7216-2T(n)(2) then provides two examples to illustrate the rules. I suggest modification to the regulations be considered to further clarify, either by way of definition, or via additional example(s), how these rules apply. Please consider the following two questions in the application of the rules and consider providing clarification/examples dealing with these situations: 1. Would an article in an accounting firm's newsletter describing tax services such as (a) cost segregation studies, (b) R&D credit analysis, (c) business valuation services, etc. fall within the definition of "tax return preparation services" and thus be allowable under Sec. 301.7216-2T(n)(1)? 2. Would an article on general business services offered by an accounting firm, such as (a) IT security studies, (b) internal accounting controls, etc. be considered as being provided to "solicit any service or product other than tax return preparation services" where the article is merely descriptive of the service (i.e., it does not provide a specific contact name or number at the end of the article but rather just educates the taxpayer on what the service involves)? Your consideration of these comments is greatly appreciated. Thank you.