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22 Probate & ProPerty j September/OctOber 2009 Tax Form IRS Tax Form Tax Return Preparer Penalties:The New Rules of Code § 6694, Part 2 By Brian C. BernhardtProbate & ProPerty j September/OctOber 2009 23 This is Part 2 of a two-part article. Part 1 appeared in the July/August 2009 issue of Probate & Property. The Final Regulations and Related Guidance (continued) Definition of Tax Return Preparer The Final Regulations define a tax return preparer broadly as any person who prepares for...