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TREAS/IRS RIN: 1545-BN61 Publication ID: Fall 2017 
Title: Tax Return Preparer Due Diligence Penalties Under Section 6695(g) 
Abstract:

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: 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
Final and Temporary Regulations (Completed by TD 9799)  12/05/2016  81 FR 87444   
Final and Temporary Regulations Effective  12/05/2016 
Removal of Temporary Regulations  12/00/2019 
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
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