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TREAS/IRS RIN: 1545-BK16 Publication ID: Fall 2011 
Title: ●Tax Return Preparer Penalties Under Section 6695 
Abstract: These proposed regulations provide further guidance on EIC due diligence requirements and penalty under section 6695, as well as additional guidance on section 6694 preparer penalty under Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.6694-2    26 CFR 1.6695-2   
Legal Authority: 26 USC 6694    26 USC 6695(g)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/11/2011  76 FR 62689   
Public Hearing  11/07/2011    
NPRM Comment Period End  11/10/2011    
Final Action  06/00/2012    
Additional Information: REG-140280-09 Drafting attorney: Spence W. Hanemann (202) 622-4940 Reviewing attorney: Matthew S. Cooper (202) 622-4940 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Spence W. Hanemann
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-4554
Fax:855 574-9023
Email: spence.w.hanemann@irscounsel.treas.gov