Daily Tax Update - January 24, 2011: IRS Issues PTIN Relief

IRS ISSUES PTIN RELIEF:   Today, the IRS issued Notice 2011-11 which states, "The IRS recognizes, however, that some tax return preparers are experiencing or may experience difficulty in obtaining a PTIN.  If tax return preparers using the online system are unsuccessful in obtaining a PTIN, the IRS system will notify them that their application was not processed and provide appropriate instructions.  Complying with these instructions prior to the preparation of a tax return or claim for refund for compensation will establish that these individuals are making a good faith effort to comply with the new PTIN requirement."  The IRS added, "Accordingly, the IRS will permit any tax return preparer receiving (1) notice from the IRS that the IRS was unable to process their online PTIN application or (2) an acknowledgment of receipt of the paper PTIN application to prepare and file tax returns or claims for refund for compensation after the tax return preparer complies with all instructions provided in the notification or acknowledgment letter."

  • The notice can be accessed here.   
  • Additional information on PTINs can be accessed here.  

As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement addressed herein.

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