SECTION 1. PURPOSE
Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to (1) describe the procedures foreign persons and U.S. citizens without a social security number due to conscientious religious objection must follow to obtain a preparer tax identification number (PTIN) and (2) provide temporary relief during the 2011 filing season for these individuals who experience delay in obtaining PTINs.
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