Treasury Regulations (26 C.F.R.)
26 CFR § 41.6695-1
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 excise tax under section 4481 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 a 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 § 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 78456, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]
Source: view the official text
In this part (31 sections)
- 41.0-1 · Introduction.
- 41.4481-1 · Imposition and computation of tax.
- 41.4481-2 · Persons liable for tax.
- 41.4481-3 · Registration.
- 41.4482(a)-1 · (a)-1 Definition of highway motor vehicle.
- 41.4482(b)-1 · (b)-1 Definition of taxable gross weight.
- 41.4482(c)-1 · (c)-1 Definition of State, taxable period, use, and…
- 41.4483-1 · State exemption.
- 41.4483-2 · Exemption for certain transit-type buses.
- 41.4483-3 · Exemption for trucks used for 5,000 or fewer miles and…
- 41.4483-4 · Application of exemptions.
- 41.4483-6 · Reduction in tax for trucks used in logging.
- 41.6001-1 · Records.
- 41.6001-2 · Proof of payment for State registration purposes.
- 41.6001-3 · Proof of payment for entry into the United States.
- 41.6011(a)-1 · (a)-1 Returns.
- 41.6060-1 · Reporting requirements for tax return preparers.
- 41.6071(a)-1 · (a)-1 Time for filing returns.
- 41.6091-1 · Place for filing returns.
- 41.6101-1 · Period covered by returns.
- 41.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 41.6109-1 · Identifying numbers.
- 41.6109-2 · Tax return preparers furnishing identifying numbers for…
- 41.6151(a)-1 · (a)-1 Time and place for paying tax.
- 41.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 41.6694-2 · Penalties for understatement due to an unreasonable…
- 41.6694-3 · Penalty for understatement due to willful, reckless, or…
- 41.6694-4 · Extension of period of collection when preparer pays 15…
- 41.6695-1 · Other assessable penalties with respect to the preparation…
- 41.6696-1 · Claims for credit or refund by tax return preparers.
- 41.7701-1 · Tax return preparer.