{"database": "openregs", "table": "federal_register", "rows": [["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...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["2011-26247"], "units": {}, "query_ms": 26.618612930178642, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}