Internal Revenue Bulletin:  2009-4 

January 26, 2009 

ADMINISTRATIVE


Table of Contents

T.D. 9437 T.D. 9437

Final regulations under section 7216 of the Code provide rules relating to the disclosure and use of tax return information by tax return preparers. The regulations provide updated guidance regarding the disclosure of a taxpayer’s social security number to a tax return preparer located outside of the United States.

REG-160872-04 REG-160872-04

Proposed regulations under section 6707 of the Code implement the amendments provided by the American Jobs Creation Act of 2004. The regulations provide the rules relating to the assessment of penalties against material advisors who fail to timely file a true and complete return required under section 6111(a).


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