The Treasury Department and IRS today issued proposed regs on tax return preparer penalties under §§ 6694 & 6695. The proposed regs reflect the Small Business and Work Opportunity Tax Act of 2007 (Pub. L. No. 110-28).
The Treasury Department and IRS today issued proposed regs on tax return preparer penalties under §§ 6694 & 6695. The proposed regs reflect the Small Business and Work Opportunity Tax Act of 2007 (Pub. L. No. 110-28).