26 CFR 44.6694-1 - Section 6694 penalties applicable to tax return preparer.

Regulations last checked for updates: Feb 16, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025

View all text of Subpart E [§ 44.6001-1 - § 44.7701-1]

§ 44.6694-1 - Section 6694 penalties applicable to tax return preparer.

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of wagering tax returns or claims for refund under sections 4401 or 4411, 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 78456, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

cite as: 26 CFR 44.6694-1