• § 157.6001-1 - Records, statements, and special returns.

• § 157.6011-1 - General requirement of return, statement, or list.

• § 157.6060-1 - Reporting requirements for tax return preparers.

• § 157.6061-1 - Signing of returns and other documents.

• § 157.6065-1 - Verification of returns.

• § 157.6071-1 - Time for filing returns.

• § 157.6081-1 - Automatic extension of time for filing a return due under chapter 55.

• § 157.6091-1 - Place for filing returns.

• § 157.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

• § 157.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

• § 157.6151-1 - Time and place for paying of tax shown on returns.

• § 157.6161-1 - Extension of time for paying tax.

• § 157.6165-1 - Bonds where time to pay tax has been extended.

• § 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

• § 157.6694-2 - Penalties for understatement due to an unreasonable position.

• § 157.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

• § 157.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

• § 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

• § 157.6696-1 - Claims for credit or refund by tax return preparers.

• § 157.7701-1 - Tax return preparer.