[Federal Register Volume 68, Number 153 (Friday, August 8, 2003)]
[Notices]
[Page 47381]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-20291]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Enrollment Program Advisory Committee

AGENCY: Internal Revenue Service, (IRS), Treasury.

ACTION: Notice.

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SUMMARY: The Director of the Office of Professional Responsibility 
invites individuals and organizations to nominate candidates for 
membership on the Enrollment Program Advisory Committee. As of January 
8, 2003, the newly created Office of Professional Responsibility 
replaced the former Office of the Director of Practice. The Director of 
the Office of Professional Responsibility exercises the authority of 
the former Director of Practice.

DATES: Submit nominations on or before September 15, 2003.

ADDRESSES: Mail or fax nominations to: Internal Revenue Service; Office 
of the Director of Professional Responsibility; SE:OPR, Attn: Michael 
Hahn, 1111 Constitution Ave., NW., Washington, DC 20224; fax number 
202-694-1919.

FOR FURTHER INFORMATION CONTACT: Michael Hahn, Enrollment Program 
Advisory Committee, at 202-694-1823.

SUPPLEMENTARY INFORMATION: The Enrollment Program Advisory Committee 
(``EPAC''), which was formerly known as the ``Special Enrollment 
Examination Advisory Committee,'' was established in 1999 under the 
terms of the Federal Advisory Committee Act (``FACA''), 5 U.S.C. App. 
The EPAC's charter expires January 16, 2005. It is expected that the 
EPAC will be renewed for another two-year period. Therefore, the 
Director of the Office of Professional Responsibility invites 
individuals and organizations to nominate candidates for membership.
    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 IRS, 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 IRS. The Director of the 
Office of Professional Responsibility is also authorized 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 IRS. This written examination is the Special 
Enrollment Examination (``SEE''). More information concerning the SEE 
may be found on the Office of Professional Responsibility Web page: (1) 
Go to IRS Digital Daily, http://www.irs.gov; (2) click Tax 
Professional; and (3) click Enrolled Agents.
    The objective of the EPAC is to advise, with respect to annual 
examinations testing the special competence in Federal tax matters of 
individuals who intend to apply for status as ``enrolled agents,'' 
eligible to practice before the IRS. In meeting this objective, non-
Federal members of the EPAC shall represent the various segments of the 
tax practitioner community. The EPAC's advisory functions will include, 
but will not necessarily be limited to: (1) Identifying Federal tax 
services sought by taxpayers, identifying the knowledge that would 
permit enrolled agents to provide such services, and developing 
examination topics and questions that will test for such knowledge; (2) 
recommending completed examinations for use in the SEE Program; and (3) 
reviewing the work product of any organization authorized by contract 
or otherwise to write, compile, administer and grade the SEE, report 
the scores to SEE candidates, and provide advice thereon to the 
Director.
    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 Office of Professional Responsibility 
will consider nominations of all individuals who: (1) Are qualified to 
represent the views of a segment of the tax practitioner community; (2) 
possess professional or academic accomplishments sufficient to allow 
contributions to the EPAC's advisory functions; (3) are of good 
character and good reputation; and (4) are in compliance with the 
Federal tax laws. Current or former status as an enrolled agent is not 
a requirement for EPAC membership.
    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 include: (1) A statement of which segment of the tax practitioner 
community the nominee is qualified to represent; (2) a description of 
the nominee's professional accomplishments, academic accomplishments, 
or both; and (3) a statement that the nominee is willing to accept an 
appointment to the EPAC. Nominations may include copies of articles 
from professional journals or other relevant publications, but such 
items cannot be returned.
    Appointment to the Committee will be for a two-year term, providing 
that a member continues to fulfill his or her Committee 
responsibilities. 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.
    If the SEE is to provide objective and fair indicia of special 
competence in Federal taxation, the SEE's specific topics and questions 
must not become publicly available prior to administration of the 
examination. Consequently, sessions of EPAC meetings dealing with 
specific SEE topics and questions will be closed to public 
participation. With respect to such closed sessions, EPAC members must 
be prepared to maintain the confidentiality of their deliberations and 
advice.

    Dated: August 1, 2003.
Brien T. Downing,
Director, Office of Professional Responsibility.
[FR Doc. 03-20291 Filed 8-7-03; 8:45 am]
BILLING CODE 4830-01-P