Comment on FR Doc # E9-31114

March 5, 2010 The Honorable Steven T. Miller Deputy Commissioner for Services and Enforcement CC:PA:LPD:PR (REG-131028-09) Room 5203 Internal Revenue Service PO Box 7604 Ben Franklin Station Washington, D.C. 20044 The Honorable Michael F. Mundaca Acting Assistant Secretary for Tax Policy U.S. Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, D.C. 20220 RE: Comments on Section 7216 Regulations Dear Deputy Commissioner Miller and Acting Assistant Secretary Mundaca: On behalf of volunteer tax preparation programs nationwide, the National Community Tax Coalition and the undersigned organizations respectfully submit comments regarding Section 7216 Regulations for your consideration. In 2009, volunteer preparation programs provided services to over 3 million low- and moderate-income households, elderly taxpayers and persons with disabilities. In addition to serving disadvantaged populations, volunteer tax preparation programs compliment IRS Taxpayer Services by encouraging voluntary compliance and offering an accessible alternative to other IRS service channels. As volunteer tax preparers, we are aware that members of the paid tax preparer community have, in the past, exploited statistical data, such as average refund amounts, to attract customers. Such marketing and advertising leads potential customers to believe that tax liabilities are subject to negotiation or that a specific tax preparer will “get them a larger refund.” Paid preparers then have an incentive to inflate refunds in an attempt to fulfill customer expectations. The following comments pertain primarily to § 301.7216-2(o) and specifically the use or disclosure of statistical compilations that identify dollar amounts or related percentages of refunds, credits, or deductions associated with tax returns.