ADMINISTRATIVE

Notice 2011–6, page 315. This notice provides guidance regarding the requirement to obtain a preparer tax identification number (PTIN) and interim rules applicable during the implementation of new regulations governing tax return preparers.

Rev. Proc. 2011–13, page 318. This procedure updates Rev. Proc. 2010–15 and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Code and for the purpose of avoiding the tax return preparer penalty under section 6694(a) with respect to income tax returns. Rev. Proc. 2010–15 updated.

January 17, 2011 2011–3 I.R.B.