id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id IRS-2016-0046-0002,IRS,IRS-2016-0046,Tax Return Preparer Due Diligence Penalty under Section 6695(g),Rule,Final Rule,2016-12-05T05:00:00Z,2016,12,2016-12-05T05:00:00Z,,2016-12-07T20:41:17Z,2016-28993,0,0,09000064823ded1e