26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

Regulations last checked for updates: Nov 24, 2024

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

View all text of Subpart B [§ 157.6001-1 - § 157.7701-1]

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

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund for tax under section 5891 of the Internal Revenue Code see § 1.6694-1 of this chapter.

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

[T.D. 9436, 73 FR 78462, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.

cite as: 26 CFR 157.6694-1