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TREAS/IRS RIN: 1545-BJ52 Publication ID: Fall 2010 
Title: ●Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media or Electronically 
Abstract: This regulatory action will implement new section 6011(e)(3)'s requirement that all specified tax return preparers file all individual income tax returns they prepare using magnetic media (or electronically). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 6011(e)(3)    26 USC 7805   
Legal Deadline:
Action Source Description Date
Final  Statutory  Effective Date of Statutory Mandate.  12/31/2010 
NPRM  Statutory  Effective Date of Statutory Mandate.  12/31/2010 

Overall Description of Deadline: The amendments made by section 17 of the Worker, Homeownership, and Business Assistance Act of 2009, Public Law 111-92, shall apply to returns filed after 12/31/2010.

Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-100194-10 Drafting attorney: Keith L. Brau (202) 622-4940 Reviewing attorney: Lawrence E. Mack (202) 622-4940 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Keith L. Brau
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5426
Email: keith.l.brau@irscounsel.treas.gov