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TREAS/IRS RIN: 1545-BN61 Publication ID: Fall 2016 
Title: ●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.

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 U.S.C. 7805    26 U.S.C. 6695(g)   
Legal Deadline:  None
Action Date FR Cite
Temporary Rule  12/00/2016 
Temporary Effective Rule  12/00/2016 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rachel L. Gregory
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5143,
Washington, DC 20224
Phone:202 317-5456