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Record #: O2013-8437   
Type: Ordinance Status: Failed to Pass
Intro date: 11/13/2013 Current Controlling Legislative Body: Committee on License and Consumer Protection
Final action: 5/20/2015
Title: Amendment of Municipal Code Section 4-4-10 regarding definition of tax preparer
Sponsors: Waguespack, Scott
Topic: MUNICIPAL CODE AMENDMENTS - Title 4 - Businesses, Occupations & Consumer Protection - Ch. 44 Income Tax Preparers
Attachments: 1. O2013-8437.pdf
Related files: R2015-407
Send to Committee on Licensing and Consumer Protection ORDINANCE


WHEREAS, The City of Chicago has the legislative authority to designate authorized Enrolled Agents as exempt from the definition of "tax preparer" as defined in the Chicago Municipal Code Chapter 4-44-10; and

WHEREAS, an Enrolled Agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by passing a 3-part comprehensive exam or .through experience .as a former employee of the IRS; and •

WHEREAS, Enrolled Agent status is the highest credential the IRS awards; and

WHEREAS, individuals who obtain the status of Enrolled Agent must adhere to ethical standards and complete 72 hours of continuing education courses every three years; and

WHEREAS, Enrolled Agents have unlimited practice rights, in that they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS office they can represent clients before; and
WHEREAS, enrolled agents are recognized in every U.S. State; NOW, THEREFORE;
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:
SECTION 1. The above recitals are expressively incorporated herein and made part hereof.
SECTION 2. Chapter 4-44-10 of the Municipal Code of the City of Chicago is hereby amended by inserting the language as underscored as follows:

4-44-10 Definitions

"Tax preparer" means a person who, for a fee, provides or who holds himself out as providing tax preparation services. A "tax preparer" shall not include:

1. an attorney-at-law, and the employees of an attorney-at-law, who is a tax preparer; 3. a certified public accountant, and the employees of a certified public accountant, who is a tax preparer;
an officer or employee of a federal, state, or local governmental agency who provides tax preparation services in the scope of his employment; or
an administrator, conservator, guardian, executor, trustee, receiver or other representative appointed by the co...

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