Signaling a new zero-tolerance policy towards dubious tax avoidance schemes sold by the Big Four and law firms nationwide, the Treasury Department announced a new set of rules that makes it clear when taxpayers must report participation in a tax shelter, and when promoters must register such deals with the government.

The rules, which took effect on Friday, offer more guidance on current reporting and disclosure rules, making it easier for the government to administer and enforce them, Treasury said.

Taxpayers and promoters of dubious tax shelters could be subject to hefty fines if they don’t comply with the new rules.

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