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TREAS/IRS RIN: 1545-BO63 Publication ID: Spring 2018 
Title: ●Tax Return Preparer Due Diligence Penalties Under Section 6695(g) 
Abstract:

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.

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6695(g)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rachel L. Gregory
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5143,
Washington, DC 20224
Phone:202 317-5456
Email: rachel.l.gregory@irscounsel.treas.gov