Treasury Regulations (26 C.F.R.)
26 CFR § 156.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
Official textecfr.govlast amended
# (a) In general.
A person who is a tax return preparer of any return or claim for refund of tax under section 5881 of the Internal Revenue Code (Code) shall be subject to penalties under section 6694(b) of the Code in the manner stated in § 1.6694-3 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 78461, Dec. 22, 2008]
Source: view the official text
In this part (22 sections)
- 156.5881-1 · Imposition of excise tax on greenmail.
- 156.6001-1 · Notice or regulations requiring records, statements, and…
- 156.6011-1 · General requirement of return, statement, or list.
- 156.6060-1 · Reporting requirements for tax return preparers.
- 156.6061-1 · Signing of returns and other documents.
- 156.6065-1 · Verification of returns.
- 156.6071-1 · Time for filing returns relating to greenmail.
- 156.6081-1 · Automatic extension of time for filing a return due under…
- 156.6091-1 · Place for filing chapter 54 (Greenmail) tax returns.
- 156.6091-2 · Exceptional cases.
- 156.6107-1 · Tax return preparer must furnish copy of return and claim…
- 156.6109-1 · Tax return preparers furnishing identifying numbers for…
- 156.6151-1 · Time and place for paying of tax shown on returns.
- 156.6161-1 · Extension of time for paying tax or deficiency.
- 156.6165-1 · Bonds where time to pay tax or deficiency has been…
- 156.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 156.6694-2 · Penalties for understatement due to an unreasonable…
- 156.6694-3 · Penalty for understatement due to willful, reckless, or…
- 156.6694-4 · Extension of period of collection when tax return preparer…
- 156.6695-1 · Other assessable penalties with respect to the preparation…
- 156.6696-1 · Claims for credit or refund by tax return preparers.
- 156.7701-1 · Tax return preparer.