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TREAS/IRS RIN: 1545-BN43 Publication ID: Fall 2017 
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 the Child 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 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 to Cross Reference to Temporary Regulation  09/05/2016  81 FR 87502   
NPRM Comment Period End  03/06/2017 
Final Action  12/00/2018 
Additional Information: REG-102952-16 (NPRM) Drafting attorney: Rachel Gregory (202) 317-5456 Reviewing 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
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