(a) In general. For general rules regarding penalties under section 6694 of the Code applicable to preparers of returns or claims for refund of the section 2801 tax, see § 1.6694-1 of this chapter.
(b) Applicability date. This section applies with regard to returns and claims for refund filed, and advice provided, on or after January 14, 2025.
source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
cite as: 26 CFR 28.6694-1