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I Signing tax return preparers. ii Nonsigning tax return preparers. A Advice to taxpayers. B Advice to another tax return preparer. E Rules or regulations. f Section 6694 b penalty reduced by section 6694 a penalty. VerDate Mar 15 2010 14 31 Apr 29 2013 Jkt 229099 PO 00000 Frm 00575 Fmt 8010 Sfmt 8010 Q 26 26V13. Ii Reasonable allocation. iii Fee refunds. iv Reduction of compensation. 3 Individual and firm allocation. g Effective/applicability date. D. 8656 61 FR 4885 Feb. 9 1996 Table of...
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