Comment on FR Doc # 2010-18198

I believe that the implementation of a $50+ annual fee for a PTIN will harm me and the very few clients I complete tax returns for. It is becoming more expensive to prepare returns and make a little money on the preparation cost unless you are able to take advantage of the economies of scale, which I am not able to. I currently have to pay the state an annual firm license fee even if I prepare only one tax return for another person, on top of that is the state licensing fee required when you are a CPA. The new fees will cause some good people to stop completing tax returns for others at a reasonable cost and force the general population to either file their own return (usually incorrectly) or use a service that is becoming more expensive every year. Not a great way to raise money for the government.