Return Preparer Compliance and Enforcement: Information Center

Update June 2, 2010 — Watch the webinar IRS Live on June 9, 2 p.m. ET, on “New Requirements for Tax Return Preparers – Learn the Who, What, When and How.” For more information, see news release IR-2010-70 (link at bottom).

Return Preparer Review

In 2009, the IRS launched a return preparer review to strengthen partnerships with tax return preparers and tax practitioners and ensure that all preparers and practitioners adhere to professional standards. On Jan. 4, 2010, the IRS released the results of its review, with proposals for the regulation of return preparers.

• Proposed new requirements for tax return preparers
• Proposed New Requirements for Tax Return Preparers: Frequently Asked Questions
• Return preparer review report

Civil and Criminal Actions

While most preparers provide excellent service to their clients, some unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. When the IRS becomes aware of these, it works with the U.S. Department of Justice to obtain civil injunctions or to criminally prosecute such preparers. Find out more.

• List of Criminal and Civil Actions 2010: Department of Justice press releases on civil and criminal actions taken as a result of IRS enforcement activities, including return preparer
• List of Civil and Criminal Actions 2009: Department of Justice press releases on civil and criminal actions taken as a result of IRS enforcement activities, including return preparer
• Abusive Return Preparer — Criminal Investigation: overview and other information on abusive tax return preparation
• Examples of Abusive Return Preparer Investigations — Fiscal Year 2010: court case summaries

Guidance

This revenue procedure identifies the relevant categories of tax returns and claims for refund for purposes of the tax return preparer penalty under section 6694 of the Internal Revenue Code (Code), and identifies the returns and claims for refund required to be signed by a tax return preparer.

• Guidance for tax return preparer signature requirements
  

Standards of Practice

The IRS' Office of Professional Responsibility establishes and enforces consistent standards of competence, integrity and conduct for tax professionals (enrolled agents, attorneys, CPAs and other individuals and groups covered by Circular 230. For more information, see:

• Circular 230 Tax Professionals  

For More Information

The IRS has issued a variety of information on tax return preparer compliance or enforcement issues and on the return preparer review. 
Videos

• Message for Tax Preparers | text

Articles

• Tips for Choosing a Tax Preparer

Fact Sheets

• FS-2010-3, How to Choose a Tax Return Preparer and Avoid Preparer Fraud

News Releases

• IR-2010-70, IRS presents IRS Live – New Requirements for Tax Return Preparers – Learn the Who, What, When and How
• IR-2010-37, IRS Provides Guidance on Identifying Numbers for Tax Return Preparers
• IR-2010-1, IRS Proposes New Registration, Testing and Continuing Education Requirements for Tax Return Preparers Not Already Subject to Oversight
• IR-2009-80, IRS Seeks Comments from Software Industry and Unenrolled Preparers at Upcoming Public Forum to Improve Tax Preparer Standards
• IR-2009-74, IRS Seeks Comments from Government Agencies at Upcoming Public; Forum on Proposals to Advance Tax Preparer Performance Standard
• IR-2009-68, IRS Seeks Public Comment for Proposals to Boost Tax Preparer Performance Standards
• IR-2009-66, Tax Preparer Review; Public Forums to Gather Input this Summer
• IR-2009-57, IRS Launches Tax Return Preparer Review; Recommendations to Improve Compliance Expected by Year End