IRS Stops, Restarts PTIN Issuance

February 5, 2013

Following the Loving decision (reported here), in which the judge granted an injunction against IRS enforcement of its registered tax return preparer regulations, the IRS temporarily shut down its online system for obtaining a┬ápreparer tax identification number (“PTIN”), which is needed by all paid preparers (including lawyers, CPAs and enrolled agents). Following clarification of that decision, the online PTIN system is up and running again.

Contrary to at least one published report, the Loving case does not affect the ability of the IRS to require a PTIN or to charge a user fee for those who obtain one.