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Pepperdine University School of Law

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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

http://taxprof.typepad.com/taxprof_blog/2008/12/irs-issues-preparer.html

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Comments

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