As we approach the end of the year, all paid tax preparers need to get ready for a new regulation from the Internal Revenue Service. The IRS says that starting January 1, a person who wishes to be paid for preparing taxes must attend 15 hours of training, and obtain a Personal Tax Identification Number (PTIN). Certified Public Accountant Andy Saltzman says CPAs and attorneys have already registered and these new guidelines are for the more casual tax preparer. Saltzman says there is a fee for this rule and you can apply for a PTIN either online or by mail. For more information, go to www.irs.gov/taxpros/article/0,,id=230145,00.html.