{"slug":"tax-prep-8867-due-diligence","name":"Tax Prep — Refundable-Credit Due-Diligence (Form 8867)","category":"Industry","definition":"The parent checklist turns fuzzy \"did we cover everything\" into a verifiable gate. Paid-preparer due diligence under IRC §6695(g) is exactly that: a per-credit documented gate whose failure = $635/return (2024, indexed) penalty each. This maps the parent's gate discipline onto the four due-diligence requirements.","latest_skill_md":"https://raw.githubusercontent.com/deciqAI/knowledge-skills/main/tax-prep-8867-due-diligence/SKILL.md","playbook_url":"https://www.deciqai.com/skills/tax-prep-8867-due-diligence?utm_source=skill&utm_medium=json-api&utm_campaign=knowledge-skills&utm_content=tax-prep-8867-due-diligence","install":"npx skills add deciqAI/knowledge-skills","repo":"https://github.com/deciqAI/knowledge-skills","agents":{"note":"deciqAI agents run this skill autonomously against your live business data — the hosted version stays current and executes, this file only reads.","start_free":"https://www.deciqai.com/?utm_source=skill&utm_medium=json-api&utm_campaign=knowledge-skills&utm_content=tax-prep-8867-due-diligence"}}