[Federal Register Volume 65, Number 246 (Thursday, December 21, 2000)]
[Notices]
[Pages 80493-80494]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 00-32483]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Special Enrollment Examination Advisory Committee
AGENCY: Internal Revenue Service, Office of Director of Practice,
Treasury.
ACTION: Notice of invitation to submit nominations for advisory
committee membership.
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[[Page 80494]]
SUMMARY: The Director of Practice invites individuals and organizations
to nominate candidates for membership on the Special Enrollment
Examination Advisory Committee.
DATES: Submit nominations on or before January 22, 2001.
ADDRESSES: Mail, fax, or e-mail nominations to: Internal Revenue
Service; Office of Director of Practice; N:C:SC; Attn: Kathy Hughes;
1111 Constitution Avenue, NW, Washington, DC 20224; fax number 202-694-
1934; e-mail Kathy.E.Hughes@IRS.Gov.
FOR FURTHER INFORMATION CONTACT: Kathy Hughes, Designated Federal
Officer, Special Enrollment Examination Advisory Committee, at 202-694-
1851 or Kathy.E.Hughes@IRS.Gov.
SUPPLEMENTARY INFORMATION: The Special Enrollment Examination Advisory
Committee (``SEEAC''), which was formerly known as the ``Advisory
Committee on the Special Enrollment Examination,'' was established in
1999 under the terms of the Federal Advisory Committee Act, 5 U.S.C.
App. The SEEAC's charter expires February 5, 2001. It is expected that
the SEEAC will be renewed for another two-year period. Therefore, the
Director of Practice 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 Internal Revenue Service, 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 Internal Revenue
Service. The regulations also authorize the Director of Practice 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 Internal Revenue Service. This written
examination is the Special Enrollment Examination (``SEE''). More
information concerning the SEE may be found on the Director of Practice
Webpage: (1) Go to IRS Digital Daily, www.irs.gov; (2) at he bottom of
the page, click Tax Info For Business; (3) click Tax Professionals'
Corner; and (4) click Director of Practice, Enrolled Agent Program.
The objective of the SEEAC is to propose, on an annual basis, an
examination testing the special competence in Federal tax matters of
individuals who have applied for enrolled agent status. In meeting this
objective, non-Federal members of the SEEAC shall represent the various
segments of the tax practitioner community. The SEEAC's advisory
functions will include, but will not necessarily be limited to: (1)
Considering areas of Federal tax knowledge that should be treated on
the examination; (2) developing examination questions; and (3)
recommending passing scores.
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 Director of Practice 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 SEEAC'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 SEEAC 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 SEEAC. 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 SEEAC meetings dealing with
specific SEE topics and questions will be closed to public
participation. With respect to such closed sessions, SEEAC members must
be prepared to maintain the confidentiality of their deliberations and
advice.
Dated: December 13, 2000.
Patrick W. McDonough,
Director of Practice.
[FR Doc. 00-32483 Filed 12-20-00; 8:45 am]
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