{"abstract":"This document contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final regulations affect tax return preparers and provide guidance regarding the amended provisions.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2008/12/22/E8-29750.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":20,"title":26},{"chapter":null,"citation_url":null,"part":25,"title":26},{"chapter":null,"citation_url":null,"part":26,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":41,"title":26},{"chapter":null,"citation_url":null,"part":44,"title":26},{"chapter":null,"citation_url":null,"part":53,"title":26},{"chapter":null,"citation_url":null,"part":54,"title":26},{"chapter":null,"citation_url":null,"part":55,"title":26},{"chapter":null,"citation_url":null,"part":56,"title":26},{"chapter":null,"citation_url":null,"part":156,"title":26},{"chapter":null,"citation_url":null,"part":157,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"73 FR 78430","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 22, 2008.","disposition_notes":null,"docket_ids":["TD 9436"],"dockets":[],"document_number":"E8-29750","effective_on":"2008-12-22","end_page":78465,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/12/22/E8-29750.xml","html_url":"https://www.federalregister.gov/documents/2008/12/22/E8-29750/tax-return-preparer-penalties-under-sections-6694-and-6695","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-29750?publication_date=2008-12-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-12-22/E8-29750/mods.xml","not_received_for_publication":null,"page_length":36,"page_views":{"count":1681,"last_updated":"2026-09-23 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-12-22/pdf/E8-29750.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-12-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/12/22/E8-29750.txt","regulation_id_number_info":{"1545-BG83":{"issue":"200810","html_url":"https://www.federalregister.gov/regulations/1545-BG83/tax-return-preparer-penalties-under-section-6694","title":"Tax Return Preparer Penalties Under Section 6694","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200810&RIN=1545-BG83&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG83"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-15T07:22:00Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78430,"subtype":null,"title":"Tax Return Preparer Penalties Under Sections 6694 and 6695","toc_doc":"Tax Return Preparer Penalties under Sections 6694 and 6695","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Foundations","Gambling","Gift taxes","Income taxes","Investments","Lobbying","Motor vehicles","Nonprofit organizations","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":73}