IA-38-90 Final Regulations (T.D. 9436) Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or a Claim for Refund.
Final (T.D. 9436) Tax Return Prep/IA-38-90 Final Regulations (T.D. 8382) Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or a Claim for Refund
OMB: 1545-1231
IC ID: 17992
⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1231 can be found here: