Treasury Regulations (26 C.F.R.)
26 CFR § 53.6694-1
Section 6694 penalties applicable to tax return preparer.
Official textecfr.govlast amended
# (a) In general.
For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund under Chapter 42 of the Internal Revenue Code, see § 1.6694-1 of this chapter.
# (b) Effective/applicability date.
Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78457, Dec. 22, 2008]
Source: view the official text
In this part (40 sections)
- 53.4961-2 · Court proceedings to determine liability for second tier…
- 53.4963-1 · Definitions.
- 53.4965-1 · Overview.
- 53.4965-2 · Covered tax-exempt entities.
- 53.4965-3 · Prohibited tax shelter transactions.
- 53.4965-4 · Definition of tax-exempt party to a prohibited tax shelter…
- 53.4965-5 · Entity managers and related definitions.
- 53.4965-6 · Meaning of “knows or has reason to know”.
- 53.4965-7 · Taxes on prohibited tax shelter transactions.
- 53.4965-8 · Definition of net income and proceeds and standard for…
- 53.4965-9 · Effective/applicability dates.
- 53.4968-1 · Excise tax based on investment income of certain private…
- 53.4968-2 · Net investment income.
- 53.4968-3 · Related organizations.
- 53.4968-4 · Applicability date.
- 53.6001-1 · Notice or regulations requiring records, statements, and…
- 53.6011-1 · General requirement of return, statement or list.
- 53.6011-4 · Requirement of statement disclosing participation in…
- 53.6060-1 · Reporting requirements for tax return preparers.
- 53.6061-1 · Signing of returns and other documents.
- 53.6065-1 · Verification of returns.
- 53.6071-1 · Time for filing returns.
- 53.6081-1 · Automatic extension of time for filing the return to report…
- 53.6091-1 · Place for filing chapter 42 tax returns.
- 53.6091-2 · Exceptional cases.
- 53.6107-1 · Tax return preparer must furnish copy of return or claim…
- 53.6109-1 · Tax return preparers furnishing identifying numbers for…
- 53.6151-1 · Time and place for paying tax shown on returns.
- 53.6161-1 · Extension of time for paying tax or deficiency.
- 53.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 53.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 53.6651-1 · Failure to file tax return or to pay tax.
- 53.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 53.6694-2 · Penalties for understatement due to an unreasonable…
- 53.6694-3 · Penalty for understatement due to willful, reckless, or…
- 53.6694-4 · Extension of period of collection when tax return preparer…
- 53.6695-1 · Other assessable penalties with respect to the preparation…
- 53.6696-1 · Claims for credit or refund by tax return preparers.
- 53.7101-1 · Form of bonds.
- 53.7701-1 · Tax return preparer.