In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will modify the existing regulations related to the penalty under section 6695 (g) of the Internal Revenue Code (Code) relating to tax return preparer due diligence. (law.cornell.edu)
Searching through the National Association of Tax Professionals database or the IRS» Directory of Federal Tax Return Preparers with Credentials and Select Qualifications are good places to start. (policygenius.com)
... However, some dishonest tax return preparers skim a portion of the client's refund or charge inflated fees for tax preparation. (rocklandtimes.com)