Internal Revenue Service December 17, 2018 – Federal Register Recent Federal Regulation Documents

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Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction

Document Number: 2018-26969

Type: Rule

Date: 2018-12-17

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains a correction to final regulations (TD 9842) that were published in the Federal Register on Wednesday, November 7, 2018. The final regulations relate to the tax return preparer penalty.

https://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.html