[Federal Register Volume 65, Number 246 (Thursday, December 21, 2000)]
[Pages 80493-80494]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-32483]



Internal Revenue Service

Special Enrollment Examination Advisory Committee

AGENCY: Internal Revenue Service, Office of Director of Practice, 

ACTION: Notice of invitation to submit nominations for advisory 
committee membership.


[[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 

    Dated: December 13, 2000.
Patrick W. McDonough,
Director of Practice.
[FR Doc. 00-32483 Filed 12-20-00; 8:45 am]