Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2000-10-17
Effective date
2000-10-17
Treasury docket
TD 8905
Abstract
This document contains final regulations relating to the due diligence requirements under section 6695(g) of the Internal Revenue Code for paid preparers of Federal income tax returns or claims for refund involving the earned income credit (EIC). These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The regulations provide guidance to paid preparers who prepare Federal income tax returns or claims for refund claiming the earned income credit.