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TREAS/IRS RIN: 1545-AW74 Publication ID: Fall 1998 
Title: ●Preparer Due Diligence Requirements in Determining Eligibility for the Earned Income Tax Credit 
Abstract: This document will set forth due diligence requirements that income tax return preparers who prepare returns or claims for refunds involving the earned income tax credit must meet to avoid imposition of the penalty under section 6695(g) of the 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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 6695   
Timetable:
Action Date FR Cite
Temporary Regulation  12/00/1998    
Additional Information: REG-120168-97 ^PDrafting attorney: Marc C. Porter (202) 622-4940. ^PReviewing attorney: Rochelle Hodes (202) 622-4940. ^PTreasury attorney: Mark Hoffenberg (202) 622-0869.
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No 
Included in the Regulatory Plan: No 
Agency Contact:
Marc C. Porter
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4940