CCH Tax Day Report The IRS has issued temporary and proposed regulations modifying the existing rules relating to the tax return preparer due diligence penalty under Code Sec. 6695(g). Existing regulations imposed due diligence requirements on tax returns relating to the earned income credit. The temporary regulations implement recent law changes made by the Protecting […]
The post IRS Issues Rules Relating to the Tax Return Preparer Due Diligence Penalty (T.D. 9799; NPRM REG-102952) appeared first on Tax & Accounting Blog.