83 FR 33875 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 138 (July 18, 2018)

Page Range		33875-33879
FR Document		2018-15351
This document contains proposed regulations that amend portions of previously proposed regulations related to the tax return preparer penalty under section 6695(g) of the Internal Revenue Code (Code). These amendments to the previously proposed regulations are necessary to implement a recent law change that expands the scope of the tax return preparer due diligence penalty under section 6695(g) so that it applies with respect to eligibility to file a return or claim for refund as head of household. The proposed regulations affect tax return preparers.
Federal Register, Volume 83 Issue 138 (Wednesday, July 18, 2018)
[Federal Register Volume 83, Number 138 (Wednesday, July 18, 2018)]
[Proposed Rules]
[Pages 33875-33879]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-15351]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-103474-18]
RIN 1545-BO63


Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking, partial withdrawal of notice of 
proposed rulemaking.

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SUMMARY: This document contains proposed regulations that amend 
portions of previously proposed regulations related to the tax return 
preparer penalty under section 6695(g) of the Internal Revenue Code 
(Code). These amendments to the previously proposed regulations are 
necessary to implement a recent law change that expands the scope of 
the tax return preparer due diligence penalty under section 6695(g) so 
that it applies with respect to eligibility to file a return or claim 
for refund as head of household. The proposed regulations affect tax 
return preparers.

DATES: Written or electronic comments and requests for a public hearing 
must be received by August 17, 2018.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-103474-18), Room 
5207, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through

[[Page 33876]]

Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-
103474-18), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW, Washington, DC 20224, or sent electronically, via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-103474-18).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Marshall French, 202-317-6845; concerning submissions of comments and 
requests for a public hearing, Regina Johnson, 202-317-6901 (not toll-
free numbers).

Paperwork Reduction Act

    The collection of information in current Sec.  1.6695-2 was 
previously reviewed and approved under control number 1545-1570. 
Control number 1545-1570 was discontinued in 2014, as the burden for 
the collection of information contained in Sec.  1.6695-2 is reflected 
in the burden for Form 8867, ``Paid Preparer's Due Diligence 
Checklist,'' under control number 1545-1629.

SUPPLEMENTARY INFORMATION: 

Background

    This document contains proposed amendments to the Income Tax 
Regulations (26 CFR part 1) under section 6695(g) of the Code regarding 
the tax return preparer due diligence requirements.
    Prior to 2016, section 6695(g) imposed a penalty on tax return 
preparers who fail to comply with due diligence requirements set forth 
in regulations prescribed by the Secretary with respect to determining 
eligibility for, or the amount of, the earned income credit (EIC). For 
tax years beginning after December 31, 2015, the scope of section 
6695(g) was expanded to apply the penalty to tax return preparers who 
fail to comply with due diligence requirements with respect to 
determining eligibility for, or the amount of, the child tax credit 
(CTC)/additional child tax credit (ACTC) and the American opportunity 
tax credit (AOTC). See section 207 of the Protecting Americans from Tax 
Hikes Act of 2015, Div. Q of Public Law 114-113 (129 Stat. 2242, 3082 
(2015)) (PATH Act). On December 5, 2016, final and temporary 
regulations (TD 9799, 81 FR 87444) with cross-referencing proposed 
regulations (REG-102952-16, 81 FR 87502) (2016 proposed regulations) 
were published in the Federal Register to reflect these changes.
    Effective for tax years beginning after December 31, 2017, section 
6695(g) was amended to further expand the scope of the penalty to tax 
return preparers who fail to comply with due diligence requirements 
with respect to determining eligibility to file as head of household 
(as defined in section 2(b)). See section 11001(b) of ``An Act to 
provide for reconciliation pursuant to titles II and V of the 
concurrent resolution on the budget for fiscal year 2018,'' Public Law 
115-97 (131 Stat. 2054, 2058 (2017)) (Act). This document contains 
proposed regulations to reflect this change.

Explanation of Provisions

    The proposed regulations contained in this document withdraw 
paragraphs (a), (b)(3), and (e) of Sec.  1.6695-2 of the 2016 proposed 
regulations and propose in their place new paragraphs (a), (b)(3), and 
(e) of Sec.  1.6695-2 (amended paragraphs). The amended paragraphs 
update the 2016 proposed regulations to reflect the recent change in 
the law that expands the tax return preparer due diligence requirements 
under section 6695(g) to apply to determining eligibility to file as 
head of household. Accordingly, the proposed regulations contained in 
this document amend paragraphs (a) and (b)(3) of Sec.  1.6695-2 of the 
2016 proposed regulations by adding a reference to determining 
eligibility to file as head of household where reference is made to 
determining eligibility for, or the amount of, the EIC, the CTC/ACTC 
and/or the AOTC. In addition, Example 5 in paragraph (b)(3)(ii) of 
Sec.  1.6695-2 of the 2016 proposed regulations is revised to 
demonstrate how head of household due diligence requirements are 
intertwined with the rules for determining a taxpayer's eligibility for 
the CTC.
    A new example is also added to Sec.  1.6695-2(a)(2) to illustrate 
how the penalty applies if there is a failure to satisfy the due 
diligence requirements with respect to determining eligibility to file 
as head of household in addition to a failure to satisfy the due 
diligence requirements with respect to one of the applicable credits. 
As explained in the preamble of the 2016 temporary regulations, the 
preparation of one return or claim for refund may result in the 
imposition of more than one penalty under section 6695(g). That is 
because under section 6695(g), each failure to comply with the due 
diligence requirements set forth in regulations prescribed by the 
Secretary results in a separate penalty. To illustrate this point, a 
new example, Example 3, is added to proposed Sec.  1.6695-2(a)(2) 
contained in this document.
    The applicability date in Sec.  1.6695-2(e) is also updated to 
reflect the effective date of the addition of determining eligibility 
to file as head of household to the due diligence requirements. 
Accordingly, proposed Sec.  1.6695-2(e) contained in this document 
provides that Sec.  1.6695-2 applies to tax returns and claims for 
refund for taxable years beginning after December 31, 2015, that are 
prepared on or after the date of publication of the Treasury decision 
adopting the proposed rules as final regulations in the Federal 
Register. However, the rules relating to the determination of a 
taxpayer's eligibility to file as head of household under section 2(b) 
apply to tax returns and claims for refund for taxable years beginning 
after December 31, 2017, that are prepared on or after the date of 
publication of the Treasury decision adopting the proposed rules as 
final regulations in the Federal Register.
    As part of satisfying the due diligence requirements, the 
regulations under Sec.  1.6695-2 require tax return preparers to 
complete the Form 8867, ``Paid Preparer's Due Diligence Checklist,'' 
and, in most cases, attach it to the relevant return or claim for 
refund as part of satisfying the section 6695(g) due diligence 
requirements. The Form 8867 underwent significant revisions for the 
2016 tax year and is currently a single checklist to be used for all 
applicable credits (namely, the EIC, the CTC/ACTC, and the AOTC) on the 
return or claim for refund subject to the section 6695(g) due diligence 
requirements. It is anticipated that the IRS will revise the Form 8867 
to include the head of household filing status in time for the 2019 
filing season.

Proposed Applicability Dates

    Proposed Sec.  1.6695-2(e) provides that the rules in this notice 
of proposed rulemaking with respect to determining eligibility to file 
as head of household under section 2(b) will apply to tax returns and 
claims for refund for taxable years beginning after December 31, 2017, 
that are prepared on or after the date the final regulations are 
published in the Federal Register.

Special Analyses

    This regulation is not subject to review under section 6(b) of 
Executive Order 12866 pursuant to the Memorandum of Agreement (April 
11, 2018) between the Department of the Treasury and the Office of 
Management and Budget regarding review of tax regulations. Under the 
Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), it is hereby 
certified that these proposed rules, if adopted, would not

[[Page 33877]]

have a significant economic impact on a substantial number of small 
entities. When an agency issues a notice of proposed rulemaking, the 
RFA requires the agency to ``prepare and make available for public 
comment an initial regulatory flexibility analysis'' that will 
``describe the impact of the proposed rule on small entities.'' (5 
U.S.C. 603(a)). Section 605 of the RFA provides an exception to this 
requirement if the agency certifies that the proposed rulemaking will 
not have a significant economic impact on a substantial number of small 
entities.
    The proposed rules affect paid tax return preparers who determine a 
taxpayer is eligible to file as head of household, in addition to those 
tax return preparers who determine eligibility for, or the amount of, 
the EIC, the CTC/ACTC, and/or the AOTC. The North American Industry 
Classification System (NAICS) code that relates to tax return 
preparation services (NAICS code 541213) is the appropriate code for 
tax return preparers subject to this notice of proposed rulemaking. 
Entities identified as tax return preparation services are considered 
small under the Small Business Administration size standards (13 CFR 
121.201) if their annual revenue is less than $20.5 million. The IRS 
estimates that approximately 75 to 85 percent of the 505,000 persons 
who work at firms or are self-employed tax return preparers are 
operating as or employed by small entities. The IRS has therefore 
determined that these proposed rules will have an impact on a 
substantial number of small entities.
    The IRS has further determined, however, that the economic impact 
on entities affected by the proposed rules will not be significant. The 
current final and temporary regulations under section 6695(g) already 
require tax return preparers to complete the Form 8867 when a return or 
claim for refund includes a claim of the EIC, the CTC/ACTC, and/or the 
AOTC. Tax return preparers also must currently maintain records of the 
checklists and computations, as well as a record of how and when the 
information used to compute the credits was obtained by the tax return 
preparer. The information needed to document a taxpayer's eligibility 
to file as head of household is information the preparer must gather to 
file the return. Even if certain preparers are required to maintain the 
checklists and complete Form 8867 for the first time, the IRS estimates 
that the total time required should be minimal for these tax return 
preparers. Further, the IRS does not expect that the requirements in 
these proposed regulations would necessitate the purchase of additional 
software or equipment in order to meet the additional information 
retention requirements.
    Based on these facts, the IRS hereby certifies that the collection 
of information contained in this notice of proposed rulemaking will not 
have a significant economic impact on a substantial number of small 
entities. Accordingly, a Regulatory Flexibility Analysis is not 
required.
    Pursuant to section 7805(f) of the Internal Revenue Code, this 
notice of proposed rulemaking has been submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on the 
impact on small business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written and electronic comments that 
are timely submitted to the IRS as prescribed in this preamble under 
the ADDRESSES heading. The Treasury Department and the IRS request 
comments on all aspects of the proposed rules. All comments will be 
available at www.regulations.gov or upon request.
    A public hearing will be scheduled if requested in writing by any 
person that timely submits written comments. If a public hearing is 
scheduled, notice of the date, time, and place for the public hearing 
will be published in the Federal Register.

Drafting Information

    The principal author of these regulations is Rachel Gregory of the 
Office of the Associate Chief Counsel (Procedure and Administration).

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Partial Withdrawal of a Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, Sec.  1.6695-
2(a), (b)(3), and (e) of the notice of proposed rulemaking (REG-102952-
16) published in the Federal Register on December 5, 2016 (81 FR 87502) 
are withdrawn.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 1 is proposed to be amended as follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 2. Section 1.6695-2 is amended by revising the section heading and 
paragraphs (a), (b)(3), and (e) to read as follows:


Sec.  1.6695-2  Tax return preparer due diligence requirements for 
certain returns and claims.

    (a) Penalty for failure to meet due diligence requirements--(1) In 
general. A person who is a tax return preparer (as defined in section 
7701(a)(36)) of a tax return or claim for refund under the Internal 
Revenue Code who determines the taxpayer's eligibility to file as head 
of household under section 2(b), or who determines the taxpayer's 
eligibility for, or the amount of, the child tax credit (CTC)/
additional child tax credit (ACTC) under section 24, the American 
opportunity tax credit (AOTC) under section 25A(i), or the earned 
income credit (EIC) under section 32, and who fails to satisfy the due 
diligence requirements of paragraph (b) of this section will be subject 
to a penalty as prescribed in section 6695(g) (indexed for inflation 
under section 6695(h)) for each failure. A separate penalty applies to 
a tax return preparer with respect to the head of household filing 
status determination and to each applicable credit claimed on a return 
or claim for refund for which the due diligence requirements of this 
section are not satisfied and for which the exception to penalty 
provided by paragraph (d) of this section does not apply.
    (2) Examples. The provisions of paragraph (a)(1) of this section 
are illustrated by the following examples:


    Example 1. Preparer A prepares a federal income tax return for a 
taxpayer claiming the CTC and the AOTC. Preparer A did not meet the 
due diligence requirements under this section with respect to the 
CTC or the AOTC claimed on the taxpayer's return. Unless the 
exception to penalty provided by paragraph (d) of this section 
applies, Preparer A is subject to two penalties under section 
6695(g): One for failure to meet the due diligence requirements for 
the CTC and a second penalty for failure to meet the due diligence 
requirements for the AOTC.

    Example 2. Preparer B prepares a federal income tax return for a 
taxpayer claiming the CTC and the AOTC. Preparer B did not meet the 
due diligence requirements under this section with respect to the 
CTC claimed on the taxpayer's return, but Preparer B did meet the 
due diligence requirements under this section with respect to the 
AOTC claimed on the taxpayer's return. Unless the exception to 
penalty provided by paragraph (d) of this section applies, Preparer 
B is subject to one penalty under section 6695(g) for the failure to 
meet the due diligence requirements for the CTC. Preparer B is not

[[Page 33878]]

subject to a penalty under section 6695(g) for failure to meet the 
due diligence requirements for the AOTC.

    Example 3. Preparer C prepares a federal income tax return for a 
taxpayer using the head of household filing status and claiming the 
CTC and the AOTC. Preparer C did not meet the due diligence 
requirements under this section with respect to the head of 
household filing status and the CTC claimed on the taxpayer's 
return. Preparer C did meet the due diligence requirements under 
this section with respect to the AOTC claimed on the taxpayer's 
return. Unless the exception to penalty provided by paragraph (d) of 
this section applies, Preparer C is subject to two penalties under 
section 6695(g) for the failure to meet the due diligence 
requirements: One for the head of household filing status and one 
for the CTC. Preparer C is not subject to a penalty under section 
6695(g) for failure to meet the due diligence requirements for the 
AOTC.

    (b) * * *
    (3) Knowledge--(i) In general. The tax return preparer must not 
know, or have reason to know, that any information used by the tax 
return preparer in determining the taxpayer's eligibility to file as 
head of household or in determining the taxpayer's eligibility for, or 
the amount of, any credit described in paragraph (a) of this section 
and claimed on the return or claim for refund is incorrect. The tax 
return preparer may not ignore the implications of information 
furnished to, or known by, the tax return preparer, and must make 
reasonable inquiries if a reasonable and well-informed tax return 
preparer knowledgeable in the law would conclude that the information 
furnished to the tax return preparer appears to be incorrect, 
inconsistent, or incomplete. The tax return preparer must also 
contemporaneously document in the preparer's paper or electronic files 
any inquiries made and the responses to those inquiries.
    (ii) Examples. The provisions of paragraph (b)(3)(i) of this 
section are illustrated by the following examples:


    Example 1. In 2018, Q, a 22 year-old taxpayer, engages Preparer 
C to prepare Q's 2017 federal income tax return. Q completes 
Preparer C's standard intake questionnaire and states that she has 
never been married and has two sons, ages 10 and 11. Based on the 
intake sheet and other information that Q provides, including 
information that shows that the boys lived with Q throughout 2017, 
Preparer C believes that Q may be eligible to claim each boy as a 
qualifying child for purposes of the EIC and the CTC. However, Q 
provides no information to Preparer C, and Preparer C does not have 
any information from other sources, to verify the relationship 
between Q and the boys. To meet the knowledge requirement in 
paragraph (b)(3) of this section, Preparer C must make reasonable 
inquiries to determine whether each boy is a qualifying child of Q 
for purposes of the EIC and the CTC, including reasonable inquiries 
to verify Q's relationship to the boys, and Preparer C must 
contemporaneously document these inquiries and the responses.

    Example 2. Assume the same facts as in Example 1 of this 
paragraph (b)(3)(ii). In addition, as part of preparing Q's 2017 
federal income tax return, Preparer C made sufficient reasonable 
inquiries to verify that the boys were Q's legally adopted children. 
In 2019, Q engages Preparer C to prepare her 2018 federal income tax 
return. When preparing Q's 2018 federal income tax return, Preparer 
C is not required to make additional inquiries to determine the boys 
relationship to Q for purposes of the knowledge requirement in 
paragraph (b)(3) of this section.

    Example 3. In 2018, R, an 18 year-old taxpayer, engages Preparer 
D to prepare R's 2017 federal income tax return. R completes 
Preparer D's standard intake questionnaire and states that she has 
never been married, has one child, an infant, and that she and her 
infant lived with R's parents during part of the 2017 tax year. R 
also provides Preparer D with a Form W-2 showing that she earned 
$10,000 during 2017. R provides no other documents or information 
showing that R earned any other income during the tax year. Based on 
the intake sheet and other information that R provides, Preparer D 
believes that R may be eligible to claim the infant as a qualifying 
child for the EIC and the CTC. To meet the knowledge requirement in 
paragraph (b)(3) of this section, Preparer D must make reasonable 
inquiries to determine whether R is eligible to claim these credits, 
including reasonable inquiries to verify that R is not a qualifying 
child of her parents (which would make R ineligible to claim the 
EIC) or a dependent of her parents (which would make R ineligible to 
claim the CTC), and Preparer D must contemporaneously document these 
inquiries and the responses.

    Example 4. The facts are the same as the facts in Example 3 of 
this paragraph (b)(3)(ii). In addition, Preparer D previously 
prepared the 2017 joint federal income tax return for R's parents. 
Based on information provided by R's parents, Preparer D has 
determined that R is not eligible to be claimed as a dependent or as 
a qualifying child for purposes of the EIC or CTC on R's parents' 
return. Therefore, for purposes of the knowledge requirement in 
paragraph (b)(3) of this section, Preparer D is not required to make 
additional inquiries to determine that R is not her parents' 
qualifying child or dependent.

    Example 5. In 2019, S engages Preparer E to prepare his 2018 
federal income tax return. During Preparer E's standard intake 
interview, S states that he has never been married and that his 
niece and nephew lived with him for part of the 2018 taxable year. 
Preparer E believes S may be eligible to file as head of household 
and claim each of these children as a qualifying child for purposes 
of the EIC and the CTC. To meet the knowledge requirement in 
paragraph (b)(3) of this section, Preparer E must make reasonable 
inquiries to determine whether S is eligible to file as head of 
household and whether each child is a qualifying child for purposes 
of the EIC and the CTC, including reasonable inquiries about the 
children's residency, S's relationship to the children, the 
children's income, the sources of support for the children, and S's 
contribution to the payment of costs related to operating the 
household, and preparer E must contemporaneously document these 
inquiries and the responses.

    Example 6. W engages Preparer F to prepare her federal income 
tax return. During Preparer F's standard intake interview, W states 
that she is 50 years old, has never been married, and has no 
children. W further states to Preparer F that during the tax year 
she was self-employed, earned $10,000 from her business, and had no 
business expenses or other income. Preparer F believes W may be 
eligible for the EIC. To meet the knowledge requirement in paragraph 
(b)(3) of this section, Preparer F must make reasonable inquiries to 
determine whether W is eligible for the EIC, including reasonable 
inquiries to determine whether W's business income and expenses are 
correct, and Preparer F must contemporaneously document these 
inquiries and the responses.

    Example 7. Y, who is 32 years old, engages Preparer G to prepare 
his federal income tax return. Y completes Preparer G's standard 
intake questionnaire and states that he has never been married. As 
part of Preparer G's client intake process, Y provides Preparer G 
with a copy of the Form 1098-T Y received showing that University M 
billed $4,000 of qualified tuition and related expenses for Y's 
enrollment or attendance at the university and that Y was at least a 
half-time undergraduate student. Preparer G believes that Y may be 
eligible for the AOTC. To meet the knowledge requirements in 
paragraph (b)(3) of this section, Preparer G must make reasonable 
inquiries to determine whether Y is eligible for the AOTC, as Form 
1098-T does not contain all the information needed to determine 
eligibility for the AOTC or to calculate the amount of the credit if 
Y is eligible, and contemporaneously document these inquiries and 
the responses.
* * * * *
    (e) Applicability date. The rules of this section apply to tax 
returns and claims for refund for taxable years beginning after 
December 31, 2015, that are prepared on or after the date of 
publication of the Treasury decision adopting these rules as final 
regulations in the Federal Register. However, the rules relating to the 
determination of a taxpayer's eligibility to file as head of household 
under section 2(b) apply to tax returns and claims for refund for 
taxable years beginning after December 31, 2017, that are prepared on 
or after the date of publication of the Treasury

[[Page 33879]]

decision adopting these rules as final regulations in the Federal 
Register.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2018-15351 Filed 7-13-18; 4:15 pm]
 BILLING CODE 4830-01-P
Federal Register / Vol. 83, No. 138 / Wednesday, July 18, 2018 / Proposed Rules 33875

acceptable safety margins, and out of the (j) Optional Modification (2) For more information about this AD,
context of RNP–AR operations could lead to For Group 3 airplanes: From the effective contact Vladimir Ulyanov, Aerospace
an unusually high pilot workload. date of this AD, it is allowed to modify any Engineer, International Section, Transport
airplane into a Group 1 or Group 2 Standards Branch, FAA, 2200 South 216th
(f) Compliance St., Des Moines, WA 98198; telephone and
configuration, provided that, concurrently,
Comply with this AD within the that airplane is modified in accordance with fax 206–231–3229.
compliance times specified, unless already the Accomplishment Instructions of Airbus (3) For service information identified in
done. Service Bulletin A330–22–3264, dated March this AD, contact Airbus SAS, Airworthiness
(g) Definitions 14, 2018. Office—EAL, 2 Rond-Point Emile Dewoitine,
31700 Blagnac, France; telephone +33 5 61
For the purposes of this AD, the definitions (k) Credit for Previous Actions 93 36 96; fax +33 5 61 93 45 80; email
in paragraphs (g)(1) through (g)(3) of this AD This paragraph provides credit for the airworthiness.A330-A340@airbus.com;
apply. actions required by paragraph (i) of this AD internet http://www.airbus.com. You may
(1) Group 1 airplanes are those that have and optional actions specified in paragraph view this service information at the FAA,
Flight Management Guidance Envelope (j) of this AD, if those actions were performed Transport Standards Branch, 2200 South
Computer (FMGEC) standard P5H3 (Airbus before the effective date of this AD using 216th St., Des Moines, WA. For information
Modification 204758 Part Number (P/N) Airbus Alert Operators Transmission—AOT on the availability of this material at the
FMGEC C13226HA07 with P/N FMS A22L002–17, dated October 20, 2017. FAA, call 206–231–3195.
operational SW PS4087700–906) embodied
in production, or embodied in service as (l) Other FAA AD Provisions Issued in Des Moines, Washington, on June
specified in Airbus Service Bulletin A330– The following provisions also apply to this 22, 2018.
22–3209; or Airbus Service Bulletin A330– AD: Michael Kaszycki,
22–3225; or Airbus Service Bulletin A330– (1) Alternative Methods of Compliance Acting Director, System Oversight Division,
22–3244; or Airbus Service Bulletin A330– (AMOCs): The Manager, International Aircraft Certification Service.
22–3247; or Airbus Service Bulletin A330– Section, Transport Standards Branch, FAA,
[FR Doc. 2018–14408 Filed 7–17–18; 8:45 am]
22–3262, except those that have RNP–AR. has the authority to approve AMOCs for this
(2) Group 2 airplanes have the same AD, if requested using the procedures found BILLING CODE 4910–13–P
configuration as those in Group 1, but in in 14 CFR 39.19. In accordance with 14 CFR
addition have RNP–AR (Airbus Modification 39.19, send your request to your principal
203441, or Airbus Modification 203442, or inspector or local Flight Standards District DEPARTMENT OF THE TREASURY
Airbus Modification 200624) embodied in Office, as appropriate. If sending information
production or Airbus Service Bulletin A330– directly to the International Section, send it Internal Revenue Service
34–3262; or Airbus Service Bulletin A330– to the attention of the person identified in
34–3308; or Airbus Service Bulletin A330– paragraph (m)(2) of this AD. Information may
34–3345, embodied in service. be emailed to: 9-ANM-116-AMOC- 26 CFR Part 1
(3) Group 3 airplanes are those in any REQUESTS@faa.gov. Before using any [REG–103474–18]
configuration other than that identified in approved AMOC, notify your appropriate
paragraph (g)(1) or (g)(2) of this AD. principal inspector, or lacking a principal RIN 1545–BO63
inspector, the manager of the local flight
(h) Airplane Flight Manual (AFM) Revision standards district office/certificate holding Tax Return Preparer Due Diligence
For Group 2 airplanes: Within 30 days after district office. Penalty Under Section 6695(g)
the effective date of this AD, revise the (2) Contacting the Manufacturer: For any
Limitations section of the Airbus A330/A340 requirement in this AD to obtain corrective AGENCY: Internal Revenue Service (IRS),
Airplane Flight Manual (AFM) to include the actions from a manufacturer, the action must Treasury.
information in Temporary Revision TR774, be accomplished using a method approved ACTION: Notice of proposed rulemaking,
RNP–AR Operations Forbidden with FMGEC by the Manager, International Section,
partial withdrawal of notice of proposed
Standard P5H3, Issue 1, approved October Transport Standards Branch, FAA; or the
13, 2017 (‘‘TR774’’), and inform all flight European Aviation Safety Agency (EASA); or rulemaking.
crews, and, thereafter, operate the airplane Airbus’s EASA Design Organization
accordingly, as specified in the TR. TR774 Approval (DOA). If approved by the DOA,
SUMMARY: This document contains
prohibits the RNP–AR operation on Airbus the approval must include the DOA- proposed regulations that amend
A330 airplanes equipped with FMGEC authorized signature. portions of previously proposed
standard P5H3. Revising the AFM to include (3) Required for Compliance (RC): If any regulations related to the tax return
TR774 may be done by inserting a copy of service information contains procedures or preparer penalty under section 6695(g)
TR774 in the AFM. When this TR has been tests that are identified as RC, those of the Internal Revenue Code (Code).
included in general revisions of the AFM, the procedures and tests must be done to comply These amendments to the previously
general revisions may be inserted in the with this AD; any procedures or tests that are proposed regulations are necessary to
AFM, provided the relevant information in not identified as RC are recommended. Those
the general revision is identical to that in procedures and tests that are not identified
implement a recent law change that
TR774, and the TR may be removed. as RC may be deviated from using accepted expands the scope of the tax return
methods in accordance with the operator’s preparer due diligence penalty under
(i) FMS Software Modification maintenance or inspection program without section 6695(g) so that it applies with
(1) For Group 1 and Group 2 airplanes: obtaining approval of an AMOC, provided respect to eligibility to file a return or
Within 60 days after the effective date of this the procedures and tests identified as RC can claim for refund as head of household.
AD, modify the airplane by installing FMS be done and the airplane can be put back in The proposed regulations affect tax
software P4A (P/N FMS operational SW an airworthy condition. Any substitutions or return preparers.
PS4087700–905) on FMGEC standard P5H3 changes to procedures or tests identified as
(P/N FMGEC C13226HA07 with P/N FMS RC require approval of an AMOC. DATES: Written or electronic comments
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operational SW PS4087700–906) in and requests for a public hearing must
accordance with the instructions of Airbus (m) Related Information be received by August 17, 2018.
Service Bulletin A330–22–3264, dated March (1) Refer to Mandatory Continuing ADDRESSES: Send submissions to:
14, 2018. Airworthiness Information (MCAI) EASA AD
(2) For Group 2 airplanes: After 2017–0233, dated November 23, 2017, for CC:PA:LPD:PR (REG–103474–18), Room
modification of an airplane as required by related information. This MCAI may be 5207, Internal Revenue Service, P.O.
paragraph (i)(1) of this AD, the AFM revision found in the AD docket on the internet at Box 7604, Ben Franklin Station,
required by paragraph (h) of this AD may be http://www.regulations.gov by searching for Washington, DC 20044. Submissions
removed from the AFM of that airplane. and locating Docket No. FAA–2018–0584. may be hand delivered Monday through

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Federal Register / Vol. 83, No. 138 / Wednesday, July 18, 2018 / Proposed Rules 33877

have a significant economic impact on purchase of additional software or Authority: 26 U.S.C. 7805 * * *
a substantial number of small entities. equipment in order to meet the ■ Par. 2. Section 1.6695–2 is amended
When an agency issues a notice of additional information retention by revising the section heading and
proposed rulemaking, the RFA requires requirements. paragraphs (a), (b)(3), and (e) to read as
the agency to ‘‘prepare and make Based on these facts, the IRS hereby follows:
available for public comment an initial certifies that the collection of
regulatory flexibility analysis’’ that will information contained in this notice of § 1.6695–2 Tax return preparer due
‘‘describe the impact of the proposed proposed rulemaking will not have a diligence requirements for certain returns
rule on small entities.’’ (5 U.S.C. 603(a)). significant economic impact on a and claims.
Section 605 of the RFA provides an substantial number of small entities. (a) Penalty for failure to meet due
exception to this requirement if the Accordingly, a Regulatory Flexibility diligence requirements—(1) In general.
agency certifies that the proposed Analysis is not required. A person who is a tax return preparer
rulemaking will not have a significant Pursuant to section 7805(f) of the (as defined in section 7701(a)(36)) of a
economic impact on a substantial Internal Revenue Code, this notice of tax return or claim for refund under the
number of small entities. proposed rulemaking has been Internal Revenue Code who determines
The proposed rules affect paid tax submitted to the Chief Counsel for the taxpayer’s eligibility to file as head
return preparers who determine a Advocacy of the Small Business of household under section 2(b), or who
taxpayer is eligible to file as head of Administration for comment on the determines the taxpayer’s eligibility for,
household, in addition to those tax impact on small business. or the amount of, the child tax credit
return preparers who determine (CTC)/additional child tax credit
Comments and Requests for Public
eligibility for, or the amount of, the EIC, (ACTC) under section 24, the American
Hearing
the CTC/ACTC, and/or the AOTC. The opportunity tax credit (AOTC) under
North American Industry Classification Before these proposed regulations are section 25A(i), or the earned income
System (NAICS) code that relates to tax adopted as final regulations, credit (EIC) under section 32, and who
return preparation services (NAICS code consideration will be given to any fails to satisfy the due diligence
541213) is the appropriate code for tax written and electronic comments that requirements of paragraph (b) of this
return preparers subject to this notice of are timely submitted to the IRS as section will be subject to a penalty as
proposed rulemaking. Entities identified prescribed in this preamble under the prescribed in section 6695(g) (indexed
as tax return preparation services are ADDRESSES heading. The Treasury for inflation under section 6695(h)) for
considered small under the Small Department and the IRS request each failure. A separate penalty applies
Business Administration size standards comments on all aspects of the proposed to a tax return preparer with respect to
(13 CFR 121.201) if their annual revenue rules. All comments will be available at the head of household filing status
is less than $20.5 million. The IRS www.regulations.gov or upon request. determination and to each applicable
estimates that approximately 75 to 85 A public hearing will be scheduled if credit claimed on a return or claim for
percent of the 505,000 persons who requested in writing by any person that refund for which the due diligence
work at firms or are self-employed tax timely submits written comments. If a requirements of this section are not
return preparers are operating as or public hearing is scheduled, notice of satisfied and for which the exception to
employed by small entities. The IRS has the date, time, and place for the public penalty provided by paragraph (d) of
therefore determined that these hearing will be published in the Federal this section does not apply.
proposed rules will have an impact on Register. (2) Examples. The provisions of
a substantial number of small entities. Drafting Information paragraph (a)(1) of this section are
The IRS has further determined, illustrated by the following examples:
however, that the economic impact on The principal author of these
entities affected by the proposed rules regulations is Rachel Gregory of the
Example 1. Preparer A prepares a federal
will not be significant. The current final Office of the Associate Chief Counsel
income tax return for a taxpayer claiming the
and temporary regulations under section (Procedure and Administration). CTC and the AOTC. Preparer A did not meet
6695(g) already require tax return List of Subjects in 26 CFR Part 1 the due diligence requirements under this
preparers to complete the Form 8867 section with respect to the CTC or the AOTC
when a return or claim for refund Income taxes, Reporting and claimed on the taxpayer’s return. Unless the
includes a claim of the EIC, the CTC/ recordkeeping requirements. exception to penalty provided by paragraph
ACTC, and/or the AOTC. Tax return Partial Withdrawal of a Notice of (d) of this section applies, Preparer A is
preparers also must currently maintain subject to two penalties under section
Proposed Rulemaking 6695(g): One for failure to meet the due
records of the checklists and
computations, as well as a record of Accordingly, under the authority of diligence requirements for the CTC and a
26 U.S.C. 7805, § 1.6695–2(a), (b)(3), and second penalty for failure to meet the due
how and when the information used to diligence requirements for the AOTC.
compute the credits was obtained by the (e) of the notice of proposed rulemaking
tax return preparer. The information (REG–102952–16) published in the
Federal Register on December 5, 2016 Example 2. Preparer B prepares a federal
needed to document a taxpayer’s income tax return for a taxpayer claiming the
eligibility to file as head of household (81 FR 87502) are withdrawn. CTC and the AOTC. Preparer B did not meet
is information the preparer must gather Proposed Amendments to the the due diligence requirements under this
to file the return. Even if certain Regulations section with respect to the CTC claimed on
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preparers are required to maintain the the taxpayer’s return, but Preparer B did
Accordingly, 26 CFR part 1 is meet the due diligence requirements under
checklists and complete Form 8867 for
proposed to be amended as follows: this section with respect to the AOTC
the first time, the IRS estimates that the
claimed on the taxpayer’s return. Unless the
total time required should be minimal PART 1—INCOME TAXES exception to penalty provided by paragraph
for these tax return preparers. Further, (d) of this section applies, Preparer B is
the IRS does not expect that the ■ Paragraph 1. The authority citation subject to one penalty under section 6695(g)
requirements in these proposed for part 1 continues to read in part as for the failure to meet the due diligence
regulations would necessitate the follows: requirements for the CTC. Preparer B is not

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33878 Federal Register / Vol. 83, No. 138 / Wednesday, July 18, 2018 / Proposed Rules

subject to a penalty under section 6695(g) for reasonable inquiries to determine whether children as a qualifying child for purposes of
failure to meet the due diligence each boy is a qualifying child of Q for the EIC and the CTC. To meet the knowledge
requirements for the AOTC. purposes of the EIC and the CTC, including requirement in paragraph (b)(3) of this
reasonable inquiries to verify Q’s relationship section, Preparer E must make reasonable
Example 3. Preparer C prepares a federal to the boys, and Preparer C must inquiries to determine whether S is eligible to
income tax return for a taxpayer using the contemporaneously document these inquiries file as head of household and whether each
head of household filing status and claiming and the responses. child is a qualifying child for purposes of the
the CTC and the AOTC. Preparer C did not EIC and the CTC, including reasonable
meet the due diligence requirements under Example 2. Assume the same facts as in inquiries about the children’s residency, S’s
this section with respect to the head of Example 1 of this paragraph (b)(3)(ii). In relationship to the children, the children’s
household filing status and the CTC claimed addition, as part of preparing Q’s 2017 income, the sources of support for the
on the taxpayer’s return. Preparer C did meet federal income tax return, Preparer C made children, and S’s contribution to the payment
the due diligence requirements under this sufficient reasonable inquiries to verify that of costs related to operating the household,
section with respect to the AOTC claimed on the boys were Q’s legally adopted children. and preparer E must contemporaneously
the taxpayer’s return. Unless the exception to In 2019, Q engages Preparer C to prepare her document these inquiries and the responses.
penalty provided by paragraph (d) of this 2018 federal income tax return. When
section applies, Preparer C is subject to two preparing Q’s 2018 federal income tax return, Example 6. W engages Preparer F to
penalties under section 6695(g) for the failure Preparer C is not required to make additional
prepare her federal income tax return. During
to meet the due diligence requirements: One inquiries to determine the boys relationship
Preparer F’s standard intake interview, W
for the head of household filing status and to Q for purposes of the knowledge
states that she is 50 years old, has never been
one for the CTC. Preparer C is not subject to requirement in paragraph (b)(3) of this
married, and has no children. W further
a penalty under section 6695(g) for failure to section.
states to Preparer F that during the tax year
meet the due diligence requirements for the she was self-employed, earned $10,000 from
AOTC. Example 3. In 2018, R, an 18 year-old
her business, and had no business expenses
taxpayer, engages Preparer D to prepare R’s
(b) * * * or other income. Preparer F believes W may
2017 federal income tax return. R completes
(3) Knowledge—(i) In general. The tax be eligible for the EIC. To meet the knowledge
Preparer D’s standard intake questionnaire
return preparer must not know, or have requirement in paragraph (b)(3) of this
and states that she has never been married,
reason to know, that any information section, Preparer F must make reasonable
has one child, an infant, and that she and
used by the tax return preparer in her infant lived with R’s parents during part inquiries to determine whether W is eligible
of the 2017 tax year. R also provides Preparer for the EIC, including reasonable inquiries to
determining the taxpayer’s eligibility to determine whether W’s business income and
file as head of household or in D with a Form W–2 showing that she earned
$10,000 during 2017. R provides no other expenses are correct, and Preparer F must
determining the taxpayer’s eligibility contemporaneously document these inquiries
documents or information showing that R
for, or the amount of, any credit and the responses.
earned any other income during the tax year.
described in paragraph (a) of this Based on the intake sheet and other
section and claimed on the return or information that R provides, Preparer D Example 7. Y, who is 32 years old, engages
claim for refund is incorrect. The tax believes that R may be eligible to claim the Preparer G to prepare his federal income tax
return preparer may not ignore the infant as a qualifying child for the EIC and return. Y completes Preparer G’s standard
implications of information furnished the CTC. To meet the knowledge requirement intake questionnaire and states that he has
to, or known by, the tax return preparer, in paragraph (b)(3) of this section, Preparer never been married. As part of Preparer G’s
and must make reasonable inquiries if a D must make reasonable inquiries to client intake process, Y provides Preparer G
determine whether R is eligible to claim these with a copy of the Form 1098–T Y received
reasonable and well-informed tax return
credits, including reasonable inquiries to showing that University M billed $4,000 of
preparer knowledgeable in the law qualified tuition and related expenses for Y’s
verify that R is not a qualifying child of her
would conclude that the information parents (which would make R ineligible to enrollment or attendance at the university
furnished to the tax return preparer claim the EIC) or a dependent of her parents and that Y was at least a half-time
appears to be incorrect, inconsistent, or (which would make R ineligible to claim the undergraduate student. Preparer G believes
incomplete. The tax return preparer CTC), and Preparer D must that Y may be eligible for the AOTC. To meet
must also contemporaneously document contemporaneously document these inquiries the knowledge requirements in paragraph
in the preparer’s paper or electronic and the responses. (b)(3) of this section, Preparer G must make
files any inquiries made and the reasonable inquiries to determine whether Y
Example 4. The facts are the same as the is eligible for the AOTC, as Form 1098–T
responses to those inquiries.
facts in Example 3 of this paragraph (b)(3)(ii). does not contain all the information needed
(ii) Examples. The provisions of
In addition, Preparer D previously prepared to determine eligibility for the AOTC or to
paragraph (b)(3)(i) of this section are calculate the amount of the credit if Y is
the 2017 joint federal income tax return for
illustrated by the following examples: R’s parents. Based on information provided eligible, and contemporaneously document
by R’s parents, Preparer D has determined these inquiries and the responses.
Example 1. In 2018, Q, a 22 year-old that R is not eligible to be claimed as a * * * * *
taxpayer, engages Preparer C to prepare Q’s dependent or as a qualifying child for
(e) Applicability date. The rules of
2017 federal income tax return. Q completes purposes of the EIC or CTC on R’s parents’
Preparer C’s standard intake questionnaire return. Therefore, for purposes of the this section apply to tax returns and
and states that she has never been married knowledge requirement in paragraph (b)(3) of claims for refund for taxable years
and has two sons, ages 10 and 11. Based on this section, Preparer D is not required to beginning after December 31, 2015, that
the intake sheet and other information that make additional inquiries to determine that are prepared on or after the date of
Q provides, including information that shows R is not her parents’ qualifying child or publication of the Treasury decision
that the boys lived with Q throughout 2017, dependent. adopting these rules as final regulations
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Preparer C believes that Q may be eligible to in the Federal Register. However, the
claim each boy as a qualifying child for Example 5. In 2019, S engages Preparer E rules relating to the determination of a
purposes of the EIC and the CTC. However, to prepare his 2018 federal income tax
taxpayer’s eligibility to file as head of
Q provides no information to Preparer C, and return. During Preparer E’s standard intake
Preparer C does not have any information interview, S states that he has never been household under section 2(b) apply to
from other sources, to verify the relationship married and that his niece and nephew lived tax returns and claims for refund for
between Q and the boys. To meet the with him for part of the 2018 taxable year. taxable years beginning after December
knowledge requirement in paragraph (b)(3) of Preparer E believes S may be eligible to file 31, 2017, that are prepared on or after
this section, Preparer C must make as head of household and claim each of these the date of publication of the Treasury

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Federal Register / Vol. 83, No. 138 / Wednesday, July 18, 2018 / Proposed Rules 33879

decision adopting these rules as final proposed rulemaking, the Commission consistent with the Postal Service’s
regulations in the Federal Register. proposes the following revisions to the quarterly and annual financial reports.
periodic reporting requirements found Id. at 1. The Postal Service states that
Kirsten Wielobob,
in 39 CFR part 3050. the term ‘‘Operating Revenue’’ as used
Deputy Commissioner for Services and
in Tables 1 and 2 of the Monthly
Enforcement. II. Background
Summary Financial Report does not
[FR Doc. 2018–15351 Filed 7–13–18; 4:15 pm] The Postal Accountability and correspond with its usage in its Form
BILLING CODE 4830–01–P Enhancement Act (PAEA) granted the 10–K reports. Id. at 7. The Postal Service
Commission enhanced information requests revisions to Tables 1 and 2 of
gathering and reporting responsibilities. the Monthly Summary Financial Report
POSTAL REGULATORY COMMISSION See 39 U.S.C. 3652(e)(1). The PAEA so that the items and amounts reported
provides that the Commission shall for total operating revenue reconcile on
39 CFR Part 3050 prescribe the content and form of the both tables and the breakdown for
[Docket No. RM2018–2; Order No. 4706] public reports the Postal Service files revenue more closely aligns with the
with the Commission under section format in its other financial reports.5
Periodic Reporting Requirements 3652. In Docket No. RM2008–4, the Third, the Postal Service requests that
Commission approved its current the Commission consider eliminating or
AGENCY: Postal Regulatory Commission. periodic reporting requirements.3
ACTION: Proposed rule. modifying any reporting requirements
On December 27, 2017, the Postal that have become unnecessary or
Service filed a request for the irrelevant since implementation of the
SUMMARY: The Commission is proposing
Commission to consider revisions to the current periodic reporting rules in 2009.
revisions to the periodic reporting
periodic reporting requirements. First, Id. at 1. The Postal Service requests that
requirements codified in our
the Postal Service requests that the
regulations. This document informs the the Commission consider eliminating or
Commission adjust the deadlines for the
public of the proposed rules, invites modifying these requirements to avoid
quarterly Revenue, Pieces, and Weight
public comment, and takes other imposing ‘‘unnecessary or unwarranted
(RPW) report; the Quarterly Statistics
administrative steps. administrative effort and expense’’ on
Report (QSR); the quarterly Billing
DATES: Comments are due: August 17, the Postal Service. Id. at 9 (citing 39
Determinants report; and the monthly
2018. U.S.C. 3652(e)(1)).
National Consolidated Trial Balance and
ADDRESSES: Submit comments Revenue and Expense Summary (Trial III. Comments
electronically via the Commission’s Balance) report to align the deadlines On March 7, 2018, the Public
Filing Online system at http:// with other financial reporting deadlines. Representative and United Parcel
www.prc.gov. Those who cannot submit Petition at 1. The Postal Service states
Service, Inc. (UPS) filed comments.6 On
comments electronically should contact that aligning these deadlines with other
April 6, 2018, the Postal Service and the
the person identified in the FOR FURTHER financial reporting deadlines will avoid
Parcel Shippers Association (PSA) filed
INFORMATION CONTACT section by potential restatements of the earlier filed
reply comments.7
telephone for advice on filing reports once the data for the later filed
Public Representative. The Public
alternatives. reports are finalized. Id. at 3.
Specifically, the Postal Service seeks Representative divides her discussion
FOR FURTHER INFORMATION CONTACT: into two sections. First, she discusses
to move the quarterly and year-end
David A. Trissell, General Counsel, at the guiding principles the Commission
deadlines for the RPW and QSR reports
202–789–6820. should consider when revising its
so that they are the same as the Form
SUPPLEMENTARY INFORMATION: 10–Q and Form 10–K due dates. Id. at periodic reporting requirements. PR
2–3. In addition, the Postal Service Comments at 2–4. Specifically, she
Table of Contents
requests that the Commission extend observes that the PAEA outlines three
I. Introduction
deadlines for quarterly Billing guiding principles for the Commission
II. Background to consider when determining the
III. Comments
Determinants reports to 60 days after the
end of Quarters 1, 2, and 3, and 90 days content and form of the Postal Service’s
IV. Analysis of Proposed Changes public reports submitted under 39
V. Solicitation of Comments after the end of Quarter 4.4 The Postal
VI. Conclusion Service also requests that the U.S.C. 3652. Id. at 2. The three guiding
Commission revise the periodic principles are whether the requirement
I. Introduction reporting rules so that the Trial Balance ‘‘(A) provid[es] the public with timely,
On December 27, 2017, the Postal reports and the Monthly Summary adequate information to assess the
Service filed a request for the Financial reports have the same lawfulness of rates charged; (B) avoid[s]
Commission to consider revisions to the deadline. Id. at 5–6. unnecessary or unwarranted
periodic reporting requirements Second, the Postal Service requests administrative effort and expense on the
codified in 39 CFR part 3050.1 On that the Commission modify the format
5 Id. The Postal Service also requests updating
January 5, 2018, the Commission of the Monthly Summary Financial Table 2 to reflect the name change of Standard Mail
established this docket and invited Report to make the report more to USPS Marketing Mail. Id. at 8.
comments regarding the Postal Service’s 6 Public Representative Comments on Advance

proposed revisions.2 Based on 3 Docket No. RM2008–4, Notice of Final Rule Notice of Proposed Rulemaking to Revise Periodic
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comments received in response to the Prescribing Form and Content of Periodic Reports, Reporting Requirements, March 7, 2018 (PR
April 16, 2009 (Order No. 203). Comments); Comments of United Parcel Service,
Commission’s advance notice of 4 Id. at 4. The Postal Service also requests that the Inc. on Advance Notice of Proposed Rulemaking to
Quarter 4 Billing Determinants report be Revise Periodic Reporting Requirements, March 7,
1 United States Postal Service Petition for 2018 (UPS Comments).
incorporated into the annual Billing Determinants
Rulemaking on Periodic Reporting, December 27, report rather than submitted as a standalone filing. 7 Reply Comments of the United States Postal
2017 (Petition). Id. The Postal Service states that eliminating the Service, April 6, 2018 (Postal Service Reply
2 Advance Notice of Proposed Rulemaking to standalone filing would help the Postal Service Comments); Reply Comments of the Parcel Shippers
Revise Periodic Reporting Requirements, January 5, more effectively allocate scarce time and resources. Association (PSA), April 6, 2018 (PSA Reply
2018 (Order No. 4347). Id. Comments).

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Document Created: 2018-11-06 10:24:59
Document Modified: 2018-11-06 10:24:59
Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Proposed Rules
Action		Notice of proposed rulemaking, partial withdrawal of notice of proposed rulemaking.
Dates		Written or electronic comments and requests for a public hearing must be received by August 17, 2018.
Contact		Concerning the proposed regulations, Marshall French, 202-317-6845; concerning submissions of comments and requests for a public hearing, Regina Johnson, 202-317-6901 (not toll- free numbers).
FR Citation		83 FR 33875
RIN Number		1545-BO63
CFR Associated		Income Taxes and Reporting and Recordkeeping Requirements
83 FR 33875 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 138 (July 18, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service
