[Federal Register: August 8, 2003 (Volume 68, Number 153)]
[Notices]
[Page 47381]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr08au03-119]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Enrollment Program Advisory Committee
AGENCY: Internal Revenue Service, (IRS), Treasury.
ACTION: Notice.
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SUMMARY: The Director of the Office of Professional Responsibility
invites individuals and organizations to nominate candidates for
membership on the Enrollment Program Advisory Committee. As of January
8, 2003, the newly created Office of Professional Responsibility
replaced the former Office of the Director of Practice. The Director of
the Office of Professional Responsibility exercises the authority of
the former Director of Practice.
DATES: Submit nominations on or before September 15, 2003.
ADDRESSES: Mail or fax nominations to: Internal Revenue Service; Office
of the Director of Professional Responsibility; SE:OPR, Attn: Michael
Hahn, 1111 Constitution Ave., NW., Washington, DC 20224; fax number
202-694-1919.
FOR FURTHER INFORMATION CONTACT: Michael Hahn, Enrollment Program
Advisory Committee, at 202-694-1823.
SUPPLEMENTARY INFORMATION: The Enrollment Program Advisory Committee
(``EPAC''), which was formerly known as the ``Special Enrollment
Examination Advisory Committee,'' was established in 1999 under the
terms of the Federal Advisory Committee Act (``FACA''), 5 U.S.C. App.
The EPAC's charter expires January 16, 2005. It is expected that the
EPAC will be renewed for another two-year period. Therefore, the
Director of the Office of Professional Responsibility invites
individuals and organizations to nominate candidates for membership.
Section 330 of 31 U.S.C. authorizes the Secretary of the Treasury
to require that representatives before the Department demonstrate their
``competency to advise and assist persons in presenting their cases.''
Pursuant to that statute, the Secretary has promulgated the regulations
governing practice before the IRS, which are found at 31 CFR part 10,
and are separately published in pamphlet form as Treasury Department
Circular No. 230 (to order call 1-800-829-3676).
The regulations provide that enrolled agents are among the classes
of individuals eligible to practice before the IRS. The Director of the
Office of Professional Responsibility is also authorized to pass upon
applications for enrollment and to grant enrollment to applicants who
demonstrate special competence in tax matters by written examination
administered by the IRS. This written examination is the Special
Enrollment Examination (``SEE''). More information concerning the SEE
may be found on the Office of Professional Responsibility Web page: (1)
Go to IRS Digital Daily, http://www.irs.gov; (2) click Tax
Professional; and (3) click Enrolled Agents.
The objective of the EPAC is to advise, with respect to annual
examinations testing the special competence in Federal tax matters of
individuals who intend to apply for status as ``enrolled agents,''
eligible to practice before the IRS. In meeting this objective, non-
Federal members of the EPAC shall represent the various segments of the
tax practitioner community. The EPAC's advisory functions will include,
but will not necessarily be limited to: (1) Identifying Federal tax
services sought by taxpayers, identifying the knowledge that would
permit enrolled agents to provide such services, and developing
examination topics and questions that will test for such knowledge; (2)
recommending completed examinations for use in the SEE Program; and (3)
reviewing the work product of any organization authorized by contract
or otherwise to write, compile, administer and grade the SEE, report
the scores to SEE candidates, and provide advice thereon to the
Director.
FACA mandates that the membership of the Committee be fairly
balanced in terms of the points of view presented and the functions to
be performed. To that end, the Office of Professional Responsibility
will consider nominations of all individuals who: (1) Are qualified to
represent the views of a segment of the tax practitioner community; (2)
possess professional or academic accomplishments sufficient to allow
contributions to the EPAC's advisory functions; (3) are of good
character and good reputation; and (4) are in compliance with the
Federal tax laws. Current or former status as an enrolled agent is not
a requirement for EPAC membership.
Individuals may nominate themselves; an individual may nominate
other individuals; or professional associations or other organizations
may nominate individuals. A nomination may be in any format, but it
must include: (1) A statement of which segment of the tax practitioner
community the nominee is qualified to represent; (2) a description of
the nominee's professional accomplishments, academic accomplishments,
or both; and (3) a statement that the nominee is willing to accept an
appointment to the EPAC. Nominations may include copies of articles
from professional journals or other relevant publications, but such
items cannot be returned.
Appointment to the Committee will be for a two-year term, providing
that a member continues to fulfill his or her Committee
responsibilities. The Committee is expected to meet up to four times a
year. Members should be prepared to devote from 125 to 175 hours per
year, including meetings, to the Committee's work. Members will be
reimbursed, in accordance with Government regulations, for expenses
(transportation, meals, and lodging) incurred in connection with
Committee meetings.
If the SEE is to provide objective and fair indicia of special
competence in Federal taxation, the SEE's specific topics and questions
must not become publicly available prior to administration of the
examination. Consequently, sessions of EPAC meetings dealing with
specific SEE topics and questions will be closed to public
participation. With respect to such closed sessions, EPAC members must
be prepared to maintain the confidentiality of their deliberations and
advice.
Dated: August 1, 2003.
Brien T. Downing,
Director, Office of Professional Responsibility.
[FR Doc. 03-20291 Filed 8-7-03; 8:45 am]
BILLING CODE 4830-01-P