Comment on FR Doc # 2010-06867

Under current practice, a person not having a social security number (SSN), such as a nonresident alien, cannot obtain a preparer tax identification number (PTIN). U.S. taxpayers may be found anywhere in the world. Access for them to a competent tax return preparer may necessitate using the services of a person in a foreign country who cannot obtain a PTIN. It would be desirable, once the new regulations are in force, that any competent person be entitled to obtain a PTIN and that the IRS be authorized to issue a PTIN to any such person.