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4.1.10.1
(02-05-2008)
Overview of Return Preparer Program
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Each Area Planning and Special Programs (PSP) Territory Manager will
designate staff members to coordinate on an area basis all SB/SE compliance
aspects of the Return Preparer Program.
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The Area Return Preparer Coordinator (RPC) will be responsible for planning
and coordinating the implementation of Area and National Headquarters Return
Preparer Strategy.
4.1.10.1.1
(02-05-2008)
Area Return Preparer Coordinator Responsibilities
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The RPC will be responsible for:
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Planning and coordinating compliance activities related to return preparers
with other functions, areas, and campuses.
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Ensuring uniformity in the application of the return preparer provisions
throughout the SB/SE Area by making himself/herself available to advise compliance
personnel on penalty issues and through educational outreach activities.
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Monitoring activities of the Return Preparer Program and the application
of civil preparer penalties, identifying problems within the program and notifying
area offices and National Headquarters of appropriate solutions.
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Accumulate and maintain files on potentially abusive preparers from referrals
received from area office functions, ERO site visits, campus compliance and
CI both area and campus.
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Accumulating, monitoring and reporting all on-going penalty investigations.
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Communicating with the examiner when a fraud referral is pending on a
particular preparer whose penalty case has begun.
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Evaluate referral information for development of Program Action Cases.
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Chairing the area penalty steering committee.
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Preparing summarization of potential Program Action Cases (PAC) for the
area Preparer Steering Committee (PSC).
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Preparing requests for PAC approval.
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Coordinating all compliance activity of income tax returns prepared by
return preparers approved for program action.
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Reviewing preparer penalty cases closed by compliance.
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Working with Disclosure Office and Government Liaison to obtain leads
from local state tax agencies on abusive preparers.
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Serving as the Area contact with the Office of Professional Responsibility
(OPR).
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Initiating compliance activity for CPA’s, Attorneys or Enrolled
Agents who misrepresent their status before the Service.
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Serving as Area contact with the CAF unit.
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Interacting with Criminal Investigation QRP and the Campus Fraud Detection
Units.
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Initiating compliance activity under Rev. Proc.
81–38.
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Serving as liaison with Stakeholder Liaison and SPEC employees on programs/issues
that impact return preparers.
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Processing applications for former IRS employees who apply to become Enrolled
Agents and participating in the vetting of individuals who pass the Special
Enrollment Examination.
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Other duties as assigned.
4.1.10.1.2
(02-05-2008)
Return Preparer Program Priorities
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The overall priority of the Return Preparer Program as part of the exam
plan will vary from year to year. General priorities within the program are
as follows:
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Program Action Cases - Development, approval and delivery of local project
work as the exam plan allows.
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National priority programs as developed including, but not limited to,
National PAC Programs, EITC Due Diligence Program, and programs such as E-file
Monitoring that have seasonal priority.
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Return Preparer Penalties - Employee education, assistance, monitoring
and reviewing of civil preparer penalties.
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Other Return Preparer Compliance activities including
Rev. Proc. 81–38; 1981–2 C.B. 592, issues, CAF related
issues, referrals to the Office of Professional Responsibility, etc.
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