1545-BN61 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Tax Return Preparer Due Diligence Penalties Under Section 6695(g)

Temporary regulations are needed to implement changes to section 6695(g) to include due diligence requirements for preparers preparing returns claiming the Child Care Tax Credit and the American Opportunity Tax Credit, in accordance with section 207 of the PATH Act.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 6695(g) No Temporary Rule 12/00/2016 Temporary Effective Rule 12/00/2016 REG-102952-16 (TEMP) Drafter attorney: Rachel Gregory (202) 317-5456 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Rochelle Hodes (202) 622-1787 CC: PA:01 No Businesses None No No No No Rachel Gregory L. Attorney 1545 Internal Revenue Service IRS 202 317-5456 rachel.l.gregory@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5143, Washington DC 20224