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TREAS/IRS RIN: 1545-BO63 Publication ID: Fall 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 Head of Household filing status in accordance with section 11001(b) of an Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.

 
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
Timetable:
Action Date FR Cite
NPRM and Partial Withdrawal of NPRM  07/18/2018  83 FR 33875   
NPRM Comment Period End  08/17/2018 
Final Action  11/00/2018 
Additional Information: REG-103474-18 (NPRM) Drafter attorney: Marshall French (202) 317-5411 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA:1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Marshall French
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5411
Email: marshall.t.french@irscounsel.treas.gov