[Federal Register Volume 64, Number 114 (Tuesday, June 15, 1999)]
[Proposed Rules]
[Page 31994]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-13964]


      
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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 64, No. 114 / Tuesday, June 15, 1999 / 
Proposed Rules  

[[Page 31994]]


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DEPARTMENT OF THE TREASURY

Office of the Secretary

31 CFR Part 10


Regulations Governing Practice Before the Internal Revenue 
Service

AGENCY: Office of the Secretary, Treasury.

ACTION: Advance notice of proposed rulemaking; invitation to submit 
comments.

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SUMMARY: This document gives advance notice of proposed rulemaking to 
amend the Regulations of the Secretary of the Treasury governing 
practice before the IRS, which appear in the Code of Federal 
Regulations and in pamphlet form as Treasury Department Circular No. 
230, Regulations Governing the Practice of Attorneys, Certified Public 
Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before 
the Internal Revenue Service. This document also invites individuals 
and organizations to submit comments regarding necessary amendments.

DATES: Submit comments on or before July 15, 1999.

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

FOR FURTHER INFORMATION CONTACT: Patrick W. McDonough, Director of 
Practice, 202-694-1891.

SUPPLEMENTARY INFORMATION:

Proposed Rulemaking

    Section 330 of 31 U.S.C. authorizes the Secretary of the Treasury 
to regulate the practice of representatives before the Department and, 
after notice and an opportunity for a proceeding, to suspend or disbar 
from practice before the Department those representatives who are 
incompetent, disreputable, or dishonest. Pursuant to section 330, the 
Secretary has promulgated the regulations in Circular 230 (31 CFR part 
10). Those regulations authorize the Director of Practice to act upon 
application for enrollment to practice before the IRS, to institute 
proceedings for suspension or disbarment from practice before the IRS, 
to make inquiries with respect to matters under his jurisdiction, and 
to perform such other duties as are necessary to carry out his 
functions.
    The regulations have been amended from time to time to address 
various specific issues in need of resolution. For example, the impetus 
behind the most recent amendments, those promulgated in 1994, was to 
make the regulations reflect more closely the standards for tax return 
preparation under both section 6694 of the Internal Revenue Code and 
professional guidelines.
    In contrast, the proposed rulemaking contemplates a general review 
of the regulations. The Director of Practice has established a working 
group, composed of Treasury Department and IRS officials, which will 
evaluate the regulations from several standpoints: legal developments; 
the integrity of the profession of IRS practitioner; service to 
taxpayers; fairness to practitioners; and efficient administration of 
the tax laws.

Invitation To Submit Comments

    The Director of Practice invites individuals and organizations to 
submit comments regarding necessary amendments to Circular 230. 
Comments may be in any format and may address substantive matters as 
well as drafting changes that would improve the clarity and 
organization of the regulations.

    Dated: May 27, 1999.
Patrick W. McDonough,
Director of Practice, Department of the Treasury.
[FR Doc. 99-13964 Filed 6-14-99; 8:45 am]
BILLING CODE 4830-01-P