Comment on FR Doc # 2011-26247

The IRS is proposing to require tax return preparers to submit the Form 8867 with the tax return. This continues a problematic trend where returns being professionally prepared are being held to a higher standard than those that are self-prepared, or even that are prepared with IRS assistance. In addition, for paper returns at least, preparers don’t submit tax returns—taxpayers do. I believe that making the form part of any return claiming an EIC, and making it a taxpayer’s (not preparer’s) checklist, while holding preparers to the existing Circular 230, etc. requirements for due diligence with respect to that form as well as all other areas of the return, is more appropriate, if you feel more attention is needed on those requirements. There are already standards that apply to every item on the return. There are standards for the taxpayer, and standards for the preparer, both with respect to the facts represented on the return and for the application of the law. The existing preparer standards adequately cover the preparer's responsibility with respect to the EIC, and allow for appropriate enforcement. If the IRS feels that clarification that the taxpayer meets the EIC requirements should be added to returns, then it should be added for all returns, not just professionally prepared ones. And it should be done so without confusing the issue of whose representations a return contains. Thank you for allowing my comment, and for the convenience of this website! Bryan Zink