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AP P E N D I × ES APPENDIXES................................................................................................................................................................................................................................................AP
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What is p p e n?
PPEN stands for Preparer Penalty Enhancement Notice.
Who is required to file p p e n?
Tax preparers who are found to have engaged in misconduct or negligence.
How to fill out p p e n?
PPEN can be filled out online or by mail, following the instructions provided by the IRS.
What is the purpose of p p e n?
The purpose of PPEN is to deter tax preparers from engaging in misconduct or negligence.
What information must be reported on p p e n?
The information reported on PPEN includes details of the misconduct or negligence, the tax preparer's information, and any supporting documentation.
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