# Tax Return Preparer Penalties Under Section 6695
> **IRS** · Final regulations. · Published 2011-12-20 · Effective 2011-12-20 · 76 FR 78816
## Document
- **Document number:** 2011-32487
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 78816
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-12-20
- **Effective date:** 2011-12-20
- **Treasury docket:** TD 9570
## Abstract

This document contains final regulations that modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). The final regulations are necessary to monitor and to improve compliance with the tax return preparer due diligence requirements of section 6695(g). The final regulations affect paid tax return preparers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/20/2011-32487/tax-return-preparer-penalties-under-section-6695)
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