federal_register: 2011-26247

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-26247 Tax Return Preparer Penalties Under Section 6695 Proposed Rule This document contains proposed regulations that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). These proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due diligence requirements of section 6695(g). The proposed regulations affect tax return preparers. This document also provides notice of a public hearing on these proposed regulations. 2011-10-11 2011 10 https://www.federalregister.gov/documents/2011/10/11/2011-26247/tax-return-preparer-penalties-under-section-6695 https://www.govinfo.gov/content/pkg/FR-2011-10-11/pdf/2011-26247.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). These proposed regulations are necessary to monitor and to improve...  

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