{"description":"Documents associated with RIN 1545-BQ12 - Regulations Governing Practice Before the Internal Revenue Service","count":1,"total_pages":1,"results":[{"title":"Regulations Governing Practice Before the Internal Revenue Service","type":"Proposed Rule","abstract":"This document contains proposed amendments to the regulations governing practice before the IRS. These regulations propose to eliminate provisions related to registered tax return preparers, classify the use of certain contingent fee arrangements by practitioners as disreputable conduct, establish new standards for appraisals and the disqualification of appraisers, and update certain provisions as appropriate. This document also provides notice of a public hearing on the proposed regulations and withdraws the notice of proposed rulemaking published on July 28, 2009. The regulations would affect registered tax return preparers, enrolled agents (EAs), enrolled retirement plan agents, enrolled actuaries, Annual Filing Season Program (AFSP) participants, attorneys, certified public accountants (CPAs), appraisers, and other practitioners.","document_number":"2024-29371","html_url":"https://www.federalregister.gov/documents/2024/12/26/2024-29371/regulations-governing-practice-before-the-internal-revenue-service","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-26/pdf/2024-29371.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-29371.pdf?1734729318","publication_date":"2024-12-26","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Secretary"}],"excerpts":"This document contains proposed amendments to the regulations governing practice before the IRS. These regulations propose to eliminate provisions related to registered tax return preparers, classify the use of certain contingent fee arrangements by..."}]}