The United States District Court of the District of Columbia enjoined the IRS from enforcing the regulatory testing and continuing education requirements for registered tax return preparers.
This means that as of January 18, 2013, tax return preparers who had been required to pass the registered tax return preparer test and take 15 hours of continuing education for 2013 are no longer required to do so.
However, the court did not strike down the registration requirement that all paid Federal tax return preparers must register and obtain a PTIN.
“What are the recordkeeping requirements for Registered Tax Return Preparers?”
Preparers must retain the following records for four years:
“All credits must be obtained from IRS approved CE Providers. How does a preparer know that they are taking CE from an IRS-approved provider?”
They should look at thepublic listing. Approved providers may also show the “IRS Approved Continuing Education Provider” logo. In addition, all providers are issued a Provider Number from the IRS.
“Do I need to send my Certificates of Completion from programs I've taken to the IRS?”
No. Any programs you've taken from an IRS-approved CE Provider will be reported to the IRS by the Course Provider. At some point in the future, you will be able to view your completed CE credits through your online PTIN account.
“If I obtain excess hours in ethics and/or federal tax law updates, can those hours be counted toward my federal tax law requirement?”
Yes. As long as you have the required two hours of ethics and three hours of tax updates, the rest can be counted toward the ten hour federal tax law requirement.
“Can I obtain credit for CE taken prior to obtaining a PTIN number?”
No. Any CE earned before obtaining a PTIN will not count toward the CE requirements.