What is the maximum penalty for a tax return preparer who fails to sign a tax return?

The maximum penalty for a tax return preparer who fails to sign a tax return is indeed consistent with the provisions set forth by the Internal Revenue Service (IRS). When a paid preparer does not sign a return as required, it emphasizes the importance of accountability in the profession. The penalty reflects the IRS's stance on ensuring that all preparers take responsibility for their work, which is crucial for maintaining integrity in the tax filing process.

While there are various amounts tied to different violations within tax regulations, the specified amount you identified is aligned with the guidelines outlined by the IRS for this particular failure. It's essential for tax preparers to adhere to signing all returns, not only to avoid this penalty but also to ensure that they are upholding standards of professionalism and compliance within the tax system.