After its tax return preparer regulation program failed in court, IRS Commissioner John Koskinen alarmed the AICPA by commenting that the IRS should consider a voluntary certification program for tax return preparers. The AICPA expressed its “deep concerns” about such a program in a letter to Koskinen.
While Koskinen believes it is important to maintain the momentum for regulation and oversight of unregulated preparers; the AICPA strongly believes the IRS should use currently available tools to locate and control incompetent and unethical tax preparers.
The AICPA emphasized that the IRS already has the enrolled agent program for tax return preparers who wish to be licensed by the IRS. Validating other return preparers without subjecting them to the same regulatory responsibilities as enrolled agents would undermine the enrolled agent program. An additional voluntary certification program would create confusion about the relative proficiencies of various types of tax preparers, give taxpayers the impression that certain tax preparers are endorsed by the IRS, and not address the problems of unethical and fraudulent tax return preparers, according to the AICPA.
The AICPA is concerned that the IRS would move forward with the program without seeking public comment and listen to stakeholder concerns, and change the program as a result of those suggestions.
The AICPA believes that the IRS should use the penalties already available in the Internal Revenue Code hold unethical tax return preparers accountable, and urged the IRS to use the PTIN program to identify and institute compliance programs to deal with incompetent or unethical preparers.
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