The IRS continues to intensify its efforts to verify Earned Income Tax Credit (EIC) claims as well as the child tax credits, education credits and returns claiming head of household status. The IRS is holding tax preparers responsible for exercising “DUE DILIGENCE” in preparing such tax returns. Failure to make sufficient inquiries subjects a tax preparer to fines and penalties of $530 PER ERROR, PER RETURN. Therefore, the following information is NEEDED from you in order to claim the Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Other Dependent Credit, and/or Head of Household filing status. THIS INFORMATION IS REQUIRED, NO EXCEPTIONS.