Treasury Regulation 9501
In regards to the Social Security number requirement TD 9501(2)(a) says, that that the IRS will establish a process to obtain a PTIN number for tax return preparers who do not have a SSN. Additionally, It says that the final regulations apply to all tax return preparers regardless of U.S. citizenship or foreign citizenship or residency.
These words, “regardless of citizenship or residency,” mean all people regardless of citizenship or immigration status. The IRS should not discriminate against immigrants without a SSN because of nationality or alienage.
Circular 230
In relevance to the Social Security number requirement, Circular 230 does not require a Social Security number. Circular 230 says that a CPA can practice before the IRS, and that all tax preparers including CPAs need a PTIN number or other prescribed number.
Section 10.6(c) change of address states that in order to change the tax preparer’s address, the tax preparer must resend all personal …show more content…
The IRS may think that this clause applies to them, but it does not. The IRS lacks two important elements: Agency formation and criminal intent. First, in order to refer for a fee, the IRS would have to enter into an agreement with the employer. And second, the IRS must have the criminal intent to “refer for a fee.” There is not an agreement between the IRS and the taxpayers to hire or refer tax preparers for a fee. So, the IRS should not deny a PTIN number because the IRS is neither an employer nor an agency with the intent to refer for a fee.
On the other hand, In 1324(1)(a) Bringing in and harboring certain aliens, section 1324(1)(a)(iii) defines a criminal act as follows: any person who knowing that a person is an unauthorized alien conceals, harbors, or shields from detection, or attempts to conceal, harbor, or shield from detection, such alien in any
In regards to the Social Security number requirement TD 9501(2)(a) says, that that the IRS will establish a process to obtain a PTIN number for tax return preparers who do not have a SSN. Additionally, It says that the final regulations apply to all tax return preparers regardless of U.S. citizenship or foreign citizenship or residency.
These words, “regardless of citizenship or residency,” mean all people regardless of citizenship or immigration status. The IRS should not discriminate against immigrants without a SSN because of nationality or alienage.
Circular 230
In relevance to the Social Security number requirement, Circular 230 does not require a Social Security number. Circular 230 says that a CPA can practice before the IRS, and that all tax preparers including CPAs need a PTIN number or other prescribed number.
Section 10.6(c) change of address states that in order to change the tax preparer’s address, the tax preparer must resend all personal …show more content…
The IRS may think that this clause applies to them, but it does not. The IRS lacks two important elements: Agency formation and criminal intent. First, in order to refer for a fee, the IRS would have to enter into an agreement with the employer. And second, the IRS must have the criminal intent to “refer for a fee.” There is not an agreement between the IRS and the taxpayers to hire or refer tax preparers for a fee. So, the IRS should not deny a PTIN number because the IRS is neither an employer nor an agency with the intent to refer for a fee.
On the other hand, In 1324(1)(a) Bringing in and harboring certain aliens, section 1324(1)(a)(iii) defines a criminal act as follows: any person who knowing that a person is an unauthorized alien conceals, harbors, or shields from detection, or attempts to conceal, harbor, or shield from detection, such alien in any