SECTION 9. DRAFTING

INFORMATION

The principal authors of this notice are Monice Rosenbaum and Preston Quesenberry of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) and Matthew Giuliano of the Tax Exempt and Government Entities Division of the IRS. However, other personnel from the IRS and Treasury Department participated in developing this notice. For further information regarding this notice, contact Ms. Rosenbaum at (202) 622–6070, Mr. Quesenberry at (202) 622–1124, or Mr. Giuliano at (202) 283–8917 (not toll-free numbers).

Restrictions on Use of the Term Registered Tax Return Preparer

Notice 2011–45

The Department of the Treasury and the IRS are implementing the recommendations contained in Publication 4832, “ Re- turn Preparer Review .” As part of this implementation, the Department of the Treasury and the IRS have issued final regulations (T.D. 9527) that include registered tax return preparers as practitioners under 31 CFR Part 10 (reprinted as Treasury Department Circular 230).

The Department of the Treasury and the IRS have also published final regulations under I.R.C. § 6109 (75 FR 60309) providing that attorneys, certified public accountants, enrolled agents, and registered

quest for retroactive reinstatement only if it submits such a request, together with a properly completed and executed application for reinstatement of its tax-exempt status, within 15 months of the later of the date of the IRS revocation letter or the date on which the IRS posts the name of the organization on the revocation list available on the IRS website (or otherwise provides notice of the revocation to the public).