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4.1.10.7
(02-05-2008)
Return Preparer Penalty Program Penalty Cases
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IRM 20.1.6, Preparer, Promoter Penalties,
discusses the available return preparer penalties, the development of the
penalties by examiners and the procedures for the examiners to follow.
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The RPC should be familiar with IRM 20.1.6, Preparer, Promoter Penalties, and IRM
4.11.51, Examining Officers Guide - Return Preparer
Program, dealing with preparer penalties.
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The RPC should develop outreach/educational presentations to make to
compliance groups and make it known that the RPC is available to speak at
group meetings, etc.
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The RPC will advise exam employees concerning preparer penalties under
IRC § 6694 and IRC § 6695.
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SB/SE penalty investigations under IRC §
6700 and IRC § 6701 must
be approved by the LDC.
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