Data / Federal rules / 2024-29371
Regulations Governing Practice Before the Internal Revenue Service
The Treasury Department published this proposed rule in the Federal Register on December 26, 2024. Comments closed on February 24, 2025.
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What the agency says
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.
Key facts
- Document number
- 2024-29371
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking, notice of public hearing, and withdrawal of notice of proposed rulemaking
- Agency
- Treasury Department
- Published
- December 26, 2024
- Comments due
- February 24, 2025
- Dates
- Electronic or written comments must be received by February 24, 2025. The public hearing is being held on March 6, 2025, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be submitted as prescribed in the "Comments and Public Hearing" section. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by February 24, 2025. If no outlines are received by February 24, 2025, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on March 4, 2025. As o
- Docket
- REG-116610-20
- Regulation ID (RIN)
- 1545-BQ12
- Code of Federal Regulations
- 31 CFR 10
- Topics
- Accountants; Administrative practice and procedure; Lawyers; Reporting and recordkeeping requirements; Taxes
- Significant
- Yes, under Executive Order 12866
- Pages
- 20
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Everything from the Treasury Department · Rules on accountants · Rules on administrative practice and procedure · Rules on lawyers · Published in December 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.