The IRS Requires Tax Preparer Fingerprinting

Oct 10, 2011   

On September 21, 2011, the Internal Revenue Service (IRS) announced that starting 2012, it will require certain tax preparers to undergo fingerprinting as part of the Return Preparer Initiative.  For more information regarding the Return Preparer Initiative please see our previous posting here

Pursuant to Notice 2011-08, registered tax return preparers will be required submit their fingerprints when renewing their Preparer Tax Identification Numbers (PTIN) annually as part of a suitability check.  The IRS also published proposed regulations (REG-116284-11) pertinent to fingerprinting user fees.

Additionally, prior to issuing PTINs to new applicants, the IRS intends to conduct suitability checks requiring applicants to submit fingerprints to the Federal Bureau of Investigation (FBI).  With these fingerprints, the FBI will conduct a database search as part of the applicants suitability review.

At this time, the IRS does not require attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, and enrolled actuaries to be fingerprinted.  These individuals, however, must meet all other suitability requirements set forth by the IRS. Additional requirements for those who are currently exempt will be set forth in future guidance. 

If you have any questions regarding the Return Preparer Initiative or any other tax provision, please contact Fuerst Ittleman, PL at contact@fidjlaw.com.