The IRS began sending letters on 7/7/11 to approximately 100,000 tax return preparers who failed to follow the Preparer Tax Identification Number (PTIN) registration requirements by using either outdated PTINs or incorrectly using social security numbers as the preparer identifier on returns prepared in 2011. The IRS also announced plans to identify preparers who do not sign the returns they prepare (“ghost preparers”) by sending letters later this year to taxpayers who appear to have had assistance with their returns informing them how to file complaints against non-signing preparers. News Release IR-2011-74 .