# Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction
> **IRS** · Correcting amendment. · Published 2018-12-17 · Effective 2018-12-17 · 83 FR 64458
## Document
- **Document number:** 2018-26969
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 64458
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/12/17/2018-26969/tax-return-preparer-due-diligence-penalty-under-section-6695g-correction)
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