Proposed Rule2025-21581
Furnishing Identifying Number of Tax Return Preparer
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 28, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document withdraws a notice of proposed rulemaking regarding the eligibility of tax return preparers to obtain a preparer tax identification number (PTIN). The proposed regulations would have affected tax return preparers.
Full Text
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<title>Federal Register, Volume 90 Issue 227 (Friday, November 28, 2025)</title>
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[Federal Register Volume 90, Number 227 (Friday, November 28, 2025)]
[Proposed Rules]
[Pages 54604-54605]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21581]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-124791-11]
RIN 1545-BK37
Furnishing Identifying Number of Tax Return Preparer
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Withdrawal of notice of proposed rulemaking.
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SUMMARY: This document withdraws a notice of proposed rulemaking
regarding the eligibility of tax return preparers to obtain a preparer
tax identification number (PTIN). The proposed regulations would have
affected tax return preparers.
DATES: As of November 28, 2025, the notice of proposed rulemaking that
was published in the Federal Register on February 15, 2012 (77 FR
8753), is withdrawn.
FOR FURTHER INFORMATION CONTACT: Mark Shurtliff at (202) 317-6845 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On February 15, 2012, the Department of the Treasury (Treasury
Department) and the IRS published a notice of proposed rulemaking (REG-
124791-11) in the Federal Register (77 FR 8753) under section 6109 of
the Internal Revenue Code (Code) relating to the identifying number of
tax return preparers (proposed regulations). The proposed regulations
would have provided for two additional categories of tax return
preparers eligible for a PTIN under a regulatory scheme in which the
IRS sought to impose minimum qualification requirements on who could be
a tax return preparer.
Following publication of the proposed regulations, on February 11,
2014, the United States Court of Appeals for the District of Columbia
Circuit issued its opinion in Loving v. Internal Revenue Service, 742
F.3d 1013 (D.C. Cir. 2014), which upheld an injunction against the IRS
from regulating tax return preparers.
[[Page 54605]]
In light of Loving, the IRS is prohibited from regulating tax return
preparers and, therefore, the Treasury Department and the IRS are
withdrawing the proposed regulations.
Drafting Information
The principal author of this notice is Mark Shurtliff of the Office
of Associate Chief Counsel (Procedure and Administration). However,
other personnel from the Treasury Department and the IRS participated
in its development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Withdrawal of Proposed Amendments to the Regulations
Under the authority of 26 U.S.C. 7805, the notice of proposed
rulemaking (REG-124791-11) that was published in the Federal Register
on February 15, 2012 (77 FR 8753), is withdrawn.
Frank J. Bisignano,
Chief Executive Officer.
[FR Doc. 2025-21581 Filed 11-26-25; 8:45 am]
BILLING CODE 4830-GV-P
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</html>Indexed from Federal Register on November 28, 2025.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.