The IRS yesterday issued an advance copy of Notice 2008-46, 2008-18 I.R.B. ___ (5/5/08), which provides guidance on the implementation of the tax return preparer penalty provisions under § 6694 by adding certain returns and documents supplementing Exhibits 1, 2 and 3 of Notice 2008-13, 2008-3 I.R.B. 282.



