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On page 1 of Form 706-GS(T), we have revised the paid preparer signature block. Paid preparers must sign the return and furnish the preparer information requested in the Paid Preparer's Use Only area.
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The Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28, extends the application of return preparer penalties to preparers of all tax returns. See Penalties and Interest, Return preparer on page 3 for more information.
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