26 CFR 40.6694-1 - Section 6694 penalties applicable to tax return preparer.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 40.6694-1 - Section 6694 penalties applicable to tax return preparer.

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of returns or claims for refund of any tax to which this part 40 applies, see § 1.6694-1 of this chapter.

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

[T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]

authority: 26 U.S.C. 7805.

source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

cite as: 26 CFR 40.6694-1