The IRS has provided relief for tax return preparers who have pending PTIN applications but have not yet received a PTIN. The relief provided applies only during the 2011 filing season and does not apply to individuals who engage in conduct that constitutes a willful violation of the applicable duties and restrictions or disreputable conduct under Circular 230.

The IRS will permit any tax return preparer who received a notice that the IRS was unable to process their online PTIN application or an acknowledgment of receipt of Form W-12 to prepare and file tax returns or claims for refund for compensation after the tax return preparer complies with all instructions provided in the notification or acknowledgment letter.

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