26 CFR 53.6694-1 - Section 6694 penalties applicable to tax return preparer.

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

View all text of Subpart L [§ 53.6001-1 - § 53.7701-1]

§ 53.6694-1 - 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 under Chapter 42 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 78457, Dec. 22, 2008]

authority: 26 U.S.C. 7805; 4960, unless otherwise noted

cite as: 26 CFR 53.6694-1