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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6695-1

Other assessable penalties with respect to the preparation of tax returns for other persons.

Official textecfr.govlast amended

# (a) In general.

A person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21 through 25 of subtitle C 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 78454, Dec. 22, 2008]

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In this part (40 sections)
  1. 31.6109-1 · Supplying of identifying numbers.
  2. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  3. 31.6151-1 · Time for paying tax.
  4. 31.6157-1 · Cross reference.
  5. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  6. 31.6205-1 · Adjustments of underpayments.
  7. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  8. 31.6302-0 · Table of contents.
  9. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  10. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  11. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  12. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  13. 31.6302(b)-1 · (b)-1 Method of collection.
  14. 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
  15. 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
  16. 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
  17. 31.6302(c)-4 · (c)-4 Cross references.
  18. 31.6361-1 · Collection and administration of qualified State individual…
  19. 31.6402(a)-1 · (a)-1 Credits or refunds.
  20. 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
  21. 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
  22. 31.6404(a)-1 · (a)-1 Abatements.
  23. 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
  24. 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
  25. 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
  26. 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
  27. 31.6413(c)-1 · (c)-1 Special refunds.
  28. 31.6414-1 · Credit or refund of income tax withheld from wages.
  29. 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of…
  30. 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
  31. 31.6682-1 · False information with respect to withholding.
  32. 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
  33. 31.6694-2 · Penalties for understatement due to an unreasonable…
  34. 31.6694-3 · Penalty for understatement due to willful, reckless, or…
  35. 31.6694-4 · Extension of period of collection when tax return preparer…
  36. 31.6695-1 · Other assessable penalties with respect to the preparation…
  37. 31.6696-1 · Claims for credit or refund by tax return preparers.
  38. 31.7701-1 · Tax return preparer.
  39. 31.7701-2 · Definitions; spouse, husband and wife, husband, wife,…
  40. 31.7805-1 · Promulgation of regulations.
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