Treasury Regulations (26 C.F.R.)
26 CFR § 20.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
# (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 for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure to furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check under section 6695(f) of the Code, in the manner stated in § 1.6695-1 of this chapter.
# (b) Effective/applicability date.
This section is applicable to returns and claims for refund filed 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,…