On March 26, 200, The Internal Revenue Service (IRS) published a notice of proposed rulemaking that provides guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. The proposed regulations also provide that tax return preparers must apply for and regularly renew their preparer identifying number as the IRS may prescribe. The IRS estimates that the proposed regulations will apply to 1.2 million tax returns preparers, and that a substantial number of these tax return preparers are employed at small tax return preparation firms or are self-employed. The IRS also anticipates that the economic impact of this proposed rule will be significant. Comments are due by April 26, 2010.

The Architectural and Transportation Barriers Compliance Board (Access Board) issued an Advanced Notice of Proposed Rulemaking (ANPRM) updating multiple standards that would make telecommunications more accessible for individuals with disabilities. This rulemaking will likely impact: 1) small contractors and subcontractors that develop covered technologies under a federal contract; 2) small manufacturers of telecommunications products; and 3) small entities that manufacture and utilize self-service machines. The Access Board is interested in receiving comments on the numbers of small entities impacted by this rulemaking, the potential compliance cost to these small entities and any significant alternatives that can minimize the economic impact of this rulemaking on small entities while accomplishing the Board’s objectives. The Access Board has drafted three questions on the impact of this rule on small entities in the ANPRM (Questions 31-33). Comments should be submitted by June 21, 2010.