Tax Preparer Penalties


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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 55 Personal Income Tax
Part 4 Tax Preparer Penalties
Type of Filing Adoption
Regulation Status Inactive
Effective 01/01/2015 to 06/11/2018

Regulation Authority:

RIGL § 44-1-4 and § 44-68-6

Purpose and Reason:

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) Chapter 44-68 which provides for civil and criminal penalties which may be imposed on a paid tax preparer who fails to comply with due diligence requirements.