Internal Revenue Service December 20, 2011 – Federal Register Recent Federal Regulation Documents

Tax Return Preparer Penalties Under Section 6695
Document Number: 2011-32487
Type: Rule
Date: 2011-12-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). The final regulations are necessary to monitor and to improve compliance with the tax return preparer due diligence requirements of section 6695(g). The final regulations affect paid tax return preparers.