Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction
other · IRS · Rule · Published 2018-12-17 · Effective 2018-12-17 · 83 FR 64458
Document
Document number
2018-26969
Federal Register citation
83 FR 64458
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2018-12-17
Effective date
2018-12-17
Treasury docket
TD 9842
Abstract
This document contains a correction to final regulations (TD 9842) that were published in the Federal Register on Wednesday, November 7, 2018. The final regulations relate to the tax return preparer penalty.