SECTION 3. SCOPE

This revenue procedure supplements the final regulations under section 1.6109–2, which require a paid tax return preparer to register with the IRS and obtain a PTIN, by providing a mechanism by which a foreign person and a U.S. citizen without a social security number due to conscientious religious objection may obtain a PTIN. For purposes of this revenue procedure, a foreign person is an individual who does not have, and is not eligible to obtain, a social security number and is neither a citizen of the United States nor a resident alien of the United States as defined in section 7701(b)(1)(A). For purposes of this revenue procedure, a U.S. citizen without a social security number due to conscientious religious objection is a member of a recognized religious group. A recognized religious group is a religious group conscientiously opposed to its members applying for, and receiving, social security numbers that has existed continuously since December 31, 1950. Section 4 of this revenue procedure only applies to tax return preparers who are foreign persons or U.S. citizens without a social security number due to conscientious religious objection. Section 5 of this revenue procedure only applies to tax return preparers who are foreign persons or U.S. citizens without a social security number due to conscientious religious objection during the 2011 filing season.