IRS Commissioner Shulman announced the creation of a new office called the Return Preparer Office to handle issues related to the mechanics of registration, continuing education, and testing requirements for tax return preparers. This office is in addition to the Office of Professional Responsibility, which investigates cases of improper conduct and ethical violations.
Note: Continuing education requirements were to have begun on January 1, 2011. However, the IRS has announced that it will waive the requirement for newly registered tax return preparers to take annual continuing education courses in 2011.
Source: Cmr. Shulman Announcement
Two or more persons who have undivided ownership rights in property. Upon death of a tenant, his or her share passes to his or her estate, rather than to the surviving tenants.