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TREAS/IRS | RIN: 1545-BN43 | Publication ID: Spring 2018 |
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
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 |
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Timetable:
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Additional Information: REG-102952-16 (NPRM) 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 |