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Paid Preparer's Due Diligence Checklist

Directory entry. Title and current location confirmed on irs.gov on 18 August 2026; the linked page is authoritative for the current revision and instructions.

Topics that use this

Types of penalties (e.g., negligence, substantial understatement, overvaluation)
Preparer due diligence and penalties (e.g., refundable credits, head of household status)