Treasury Regulations (26 C.F.R.)
26 CFR § 40.6694-3
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 any tax to which this part 40 applies shall be subject to penalties under section 6694(b) 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 78455, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]
Source: view the official text
In this part (21 sections)
- 40.0-1 · Introduction.
- 40.6011(a)-1 · (a)-1 Returns.
- 40.6011(a)-2 · (a)-2 Final returns.
- 40.6060-1 · Reporting requirements for tax return preparers.
- 40.6071(a)-1 · (a)-1 Time for filing returns.
- 40.6091-1 · Place for filing returns.
- 40.6101-1 · Period covered by returns.
- 40.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 40.6109-1 · Tax return preparers furnishing identifying numbers for…
- 40.6151(a)-1 · (a)-1 Time and place for paying tax shown on return.
- 40.6302(a)-1 · (a)-1 Voluntary payments of excise taxes by electronic…
- 40.6302(c)-1 · (c)-1 Deposits.
- 40.6302(c)-2 · (c)-2 Special rules for September.
- 40.6302(c)-3 · (c)-3 Deposits under chapter 33.
- 40.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 40.6694-2 · Penalties for understatement due to an unreasonable…
- 40.6694-3 · Penalty for understatement due to willful, reckless, or…
- 40.6694-4 · Extension of period of collection when tax return preparer…
- 40.6695-1 · Other assessable penalties with respect to the preparation…
- 40.6696-1 · Claims for credit or refund by tax return preparers.
- 40.7701-1 · Tax return preparer.