1545-BO63 201804 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)

Amend regulations under section 6695(g) to include due diligence requirements for preparers preparing returns claiming Head of Household filing status in accordance with section 11001(b) of An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.

 

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 6695(g) No NPRM 06/00/2018 REG-103474-18 (NPRM) Drafting attorney: Rachel Gregory (202) 317-5456 Reviewing attorney: Charles Hall (202) 317-5134 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA:1 No No 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