Friday, May 2, 2008

IRS Notice 2008-46 – Supplemental Guidance Under the Preparer Penalty Provisions of the Small Business and Work Opportunity Tax Act of 2007

Part III --- Administrative, Miscellaneous, and Procedural

IRS Notice 2008-46 – Supplemental Guidance Under the Preparer Penalty Provisions of the Small Business and Work Opportunity Tax Act of 2007

This notice provides guidance regarding implementation of the tax return preparer penalty provisions under section 6694 of the Code. Notice 2008–13 supplemented.

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