Preparer Tax Identification Numbers Are Not Revoked for Unsuitable Tax Return Preparers

The Director, RPO, should ensure that tax compliance checks are complete by timely issuing inquiry letters to preparers after identifying noncompliance with Federal tax laws and that appropriate actions are taken to revoke PTINs when warranted.

The Director, RPO, should ensure that all self-reported felony convictions are assessed and actions are taken to revoke PTINs when warranted.

The Director, Return Preparer Office, should ensure that review processes are performed and employees complete required actions in the Tax Professional PTIN System (TPPS) to revoke PTINs for incarcerated and enjoined tax return preparers.

The Director, Return Preparer Office, should ensure that the prisoner check is completed quarterly and prisoners' PTINs are revoked as warranted.