Comment on FR Doc # 2010-06867

The proposed rule reads: "If a signing tax return preparer has an employment arrangement or association with another person, then that other person's employer identification number (EIN) must also be included on the tax return or refund claim." This rule fails to consider individuals who may have an employment relationship that is not relevant to the preparation of an income tax return. For example, and individual could have a full-time or part-time job (an employment relationship), and also prepare tax returns on the side as a self-employed individual. As the rule reads, because the preparer has an employment arrangement with another person, that person's EIN must be included on the return. The rule should be amended to clarify that the EIN must only be included if the preparer is engaged to prepare the return as an employee or representative of the employer.