Treasury Regulations (26 C.F.R.)
26 CFR § 20.6694-3
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 estate tax under chapter 11 of subtitle B 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 78451, Dec. 22, 2008]
Source: view the official text
In this part (40 sections)
- 20.6075-1 · Returns; time for filing estate tax return.
- 20.6081-1 · Extension of time for filing the return.
- 20.6091-1 · Place for filing returns or other documents.
- 20.6091-2 · Exceptional cases.
- 20.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 20.6109-1 · Tax return preparers furnishing identifying numbers for…
- 20.6151-1 · Time and place for paying tax shown on the return.
- 20.6161-1 · Extension of time for paying tax shown on the return.
- 20.6161-2 · Extension of time for paying deficiency in tax.
- 20.6163-1 · Extension of time for payment of estate tax on value of…
- 20.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 20.6166-1 · Election of alternate extension of time for payment of…
- 20.6166A-1 · Extension of time for payment of estate tax where estate…
- 20.6166A-2 · Definition of an interest in a closely held business.
- 20.6166A-3 · Acceleration of payment.
- 20.6166A-4 · Special rules applicable where due date of return was…
- 20.6302-1 · Voluntary payments of estate taxes by electronic funds…
- 20.6314-1 · Duplicate receipts for payment of estate taxes.
- 20.6321 · Statutory provisions; lien for taxes.
- 20.6321-1 · Lien for taxes.
- 20.6323-1 · Validity and priority against certain persons.
- 20.6324-1 · Special lien for estate tax.
- 20.6324A-1 · Special lien for estate tax deferred under section 6166 or…
- 20.6324B-1 · Special lien for additional estate tax attributable to…
- 20.6325-1 · Release of lien or partial discharge of property; transfer…
- 20.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 20.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 20.6694-2 · Penalties for understatement due to an unreasonable…
- 20.6694-3 · Penalty for understatement due to willful, reckless, or…
- 20.6694-4 · Extension of period of collection when preparer pays 15…
- 20.6695-1 · Other assessable penalties with respect to the preparation…
- 20.6696-1 · Claims for credit or refund by tax return preparers or…
- 20.6905-1 · Discharge of executor from personal liability for…
- 20.7101-1 · Form of bonds.
- 20.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 20.7520-2 · Valuation of charitable interests.
- 20.7520-3 · Limitation on the application of section 7520.
- 20.7520-4 · Transitional rules.
- 20.7701-1 · Tax return preparer.
- 20.7701-2 · Definitions; spouse, husband and wife, husband, wife,…