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Comments on Proposed Regulations on Tax Return Preparer Due Diligence Penalty

Members of the Taxation Section of the California Lawyers Association (“CLA”) are pleased to submit these comments on proposed regulations under IRC § 6695(g), Tax Return Preparer Due Diligence Penalty under Section 6695(g).

These comments were prepared by Kevan P. McLaughlin, Chair of the Taxation Section’s Tax Procedure & Litigation Committee, Brian M. Katusian, Vice Chair of the Taxation Section’s Income & Other Taxes Committee, and Matthew D. Carlson, member of the Taxation Section of the CLA. They were reviewed by Annette Nellen, Special Advisor to the Taxation Section, and Veronica Long, Chair of the Taxation Section’s Income & Other Taxes Committee; both members of the CLA Taxation Section.  These comments represent the individual views of the authors who prepared them, and do not represent the position of the CLA or the Taxation Section.

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