This week, the IRS began sending letters to tax return preparers who have violated PTIN rules, targeting two groups in particular. Preparers who receive Letter 4732 filed tax returns using their Social Security Number in place of a PTIN, and Letter 4966 is sent to preparers using an expired PTIN.

Aside from outlining why the preparer received the correspondence, each letter briefly discusses the possibility of penalties for not having a PTIN and provides instructions for acquiring one.

The IRS provides a short write-up about PTIN applications here, and anyone wishing to apply for (or renew) a PTIN can start by going to www.irs.gov/ptin.