Internal Revenue Bulletin:  2011-45 

November 7, 2011 

ADMINISTRATIVE


REG-140280-09 REG-140280-09

Proposed regulations under section 6695 of the Code would modify existing regulations related to the tax return preparer penalties. A public hearing is scheduled for November 7, 2011.

Rev. Proc. 2011-52 Rev. Proc. 2011-52

Cost-of-living adjustments for 2012. This procedure sets forth the 2012 cost-of-living adjustments to certain items due to inflation as required under various provisions of the Code and Service guidance.


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