TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, December 16, 2008

IRS Issues Return Preparer Penalty Guidance

The IRS yesterday released several guidance items relating to return preparer penalties:

  • T.D. 9436, final regulations under ยงยง 6694 and 6695A
  • Notice 2009-5, interim guidance on the application of T.D. 9436
  • Rev. Proc. 2009-11, list of forms subject to the return preparer penalties

IRS News | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference IRS Issues Return Preparer Penalty Guidance:


What has changed for supervisors and reviwers in CPA firms? Do theses employess need to be indeminfied by the principal partners? Does the use of e-file further confuse the responsible preparer issue, since there is no preparer penalty?

Posted by: David | Jan 15, 2009 7:43:37 AM