IR 2011-74 which you can find by clicking this link
http://www.irs.gov/newsroom/article/0,,id=241931,00.html states that the Internal Revenue Service has identified 100,000 preparers with outdated PTINs.
The IRS will be contacting the preparers by mail with information on the new PTIN program and testing, how to register for a new PTIN, renew an old PTIN, and get additional help. The IRS is taking the position that these 100,000 preparers did not get the word, for now.
IRS is still looking for a deficit between their original numbers of 1.2 million preparers who needed to file for a new PTIN or renew an old PTIN. This new initiative will bring the number up to 812,000 preparers who signed and filed returns in 2010 for tax year 2009 and did not register for the PTIN program for the 2011 filing season on the tax returns for the tax year 2010.
The deficit now stands at about 400,000 preparers who have dropped off the map. IRS would like to know if these preparers are still preparing returns and not signing them or if they just have stopped preparing returns altogether. In any case this has thrown off the estimates of revenue collection from the program of about 20 million dollars.
The threat of testing all preparers who are not attorneys, Certified Public Accountants or Enrolled agents has either scared 400,000 preparers out of the busines or these preparers have made the decision to go underground and join those preparers who do not sign the returns that they prepare. IRS is concerned about the preparers who have gone underground and are doing what they can to identify them.