View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AW74 Publication ID: Spring 1999 
Title: Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 6695   
Timetable:
Action Date FR Cite
Final Action TD 8798  12/21/1998  63 FR 70339   
Additional Information: REG-120168-97 Drafting attorney: Marc C. Porter (202) 622-4940. Reviewing attorney: Rochelle Hodes (202) 622-4940. Treasury attorney: Lily Kahng (202) 622-0160.
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