{"abstract":"This document contains final regulations that allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare. The regulations are needed to implement section 6109(a) as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. The regulations affect individual preparers who elect to identify themselves using a number other than their social security number.","action":"Final regulations.","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":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/08/14/02-20621.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 52862","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 12, 2002.","disposition_notes":null,"docket_ids":["TD 9014"],"dockets":[],"document_number":"02-20621","effective_on":"2002-08-12","end_page":52864,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/08/14/02-20621.xml","html_url":"https://www.federalregister.gov/documents/2002/08/14/02-20621/furnishing-identifying-number-of-income-tax-return-preparer","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-20621?publication_date=2002-08-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-08-14/02-20621/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":70,"last_updated":"2026-10-25 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-08-14/pdf/02-20621.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-08-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/08/14/02-20621.txt","regulation_id_number_info":{"1545-AX27":null},"regulation_id_numbers":["1545-AX27"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":52862,"subtype":null,"title":"Furnishing Identifying Number of Income Tax Return Preparer","toc_doc":"Income tax return preparer; identifying number","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":67}