[Federal Register Volume 64, Number 12 (Wednesday, January 20, 1999)]
[Notices]
[Page 3152]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-1149]



[[Page 3152]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Advisory Committee on the Special Enrollment Examination

AGENCY: Internal Revenue Service, Office of Director of Practice, 
Treasury.

ACTION: Notice of establishment of advisory committee; invitation to 
submit nominations for advisory committee membership.

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SUMMARY: The Director of Practice gives notice of the establishment of 
the Advisory Committee on the Special Enrollment Examination. The 
Director of Practice also invites individuals and organizations to 
nominate candidates for membership on the Committee.

DATES: Submit nominations on or before February 19, 1999.

ADDRESSES: Mail nominations to: Internal Revenue Service; Office of 
Director of Practice, C:AP:DOP; 1111 Constitution Ave., NW. Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Kathy Black, 202-694-1851.

SUPPLEMENTARY INFORMATION:

Establishment of Advisory Committee

    In accordance with section 9(a)(2) of the Federal Advisory 
Committee Act (FACA), Public Law 92-463, 86 Stat. 770, the Director of 
Practice hereby gives notice of the establishment of the Advisory 
Committee on the Special Enrollment Examination.
    Section 330 of 31 U.S.C. authorizes the Secretary of the Treasury 
to require that representatives before the Department demonstrate their 
``competency to advise and assist persons in presenting their cases.'' 
Pursuant to that statute, the Secretary has promulgated the regulations 
governing practice before the Internal Revenue Service, which are found 
at 31 CFR part 10 and are separately published in pamphlet form as 
Treasury Department Circular No. 230 (to order call 1-800-829-3676).
    The regulations provide that enrolled agents are among the classes 
of individuals eligible to practice before the Internal Revenue 
Service. The regulations also authorize the Director of Practice to 
pass upon applications for enrollment and to grant enrollment to 
applicants who demonstrate special competence in tax matters by written 
examination administered by the Internal Revenue Service. This written 
examination is the Special Enrollment Examination (SEE).
    The purpose of the Committee is to advise the Director of Practice 
on the SEE. The Committee's advisory functions will include, but will 
not necessarily be limited to: (1) Considering areas of federal tax 
knowledge that should be treated on the examination; (2) developing 
examination questions; and (3) recommending passing scores.

Invitation To Submit Nominations for Advisory Committee Membership

    The Director of Practice invites individuals and organizations to 
nominate candidates for membership on the Committee. Committee members 
must possess professional or academic qualifications sufficient to 
allow contributions to the Committee's advisory functions. In addition, 
Committee members will be screened for compliance with the Federal tax 
laws. Current or former status as an enrolled agent is not a 
requirement for Committee membership.
    If the SEE is to provide objective and fair indicia of special 
competence in Federal taxation, the SEE's specific subject matter and 
questions must not become publicly available prior to administration of 
the examination. Consequently, most Committee meetings will be closed 
to public participation. With respect to such closed meetings, 
Committee members must be prepared to maintain the confidentiality of 
their deliberations and advice.
    FACA mandates that the membership of the Committee be fairly 
balanced in terms of the points of view presented and the functions to 
be performed. To that end, the Director of Practice will consider 
nominations of all qualified individuals. Individuals may nominate 
themselves; an individual may nominate other individuals; or 
professional associations or other organizations may nominate 
individuals.
    A nomination may be in any format, but it must state that the 
nominee is willing to accept an appointment to Committee membership, 
and it must give full details of the nominee's qualifications. 
Nominations should not include copies of articles or other 
publications.
    Appointment to the Committee will be for a two-year term. The 
Committee is expected to meet up to four times a year. Members should 
be prepared to devote from 125 to 175 hours per year, including 
meetings, to the Committee's work. Members will be reimbursed, in 
accordance with Government regulations, for expenses (transportation, 
meals, and lodging) incurred in connection with Committee meetings.

    Dated: January 11, 1999.
Patrick W. McDonough,
Director of Practice.
[FR Doc. 99-1149 Filed 1-19-99; 8:45 am]
BILLING CODE 4830-01-P