Treasury Regulations (26 C.F.R.)
26 CFR § 56.6694-1
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 of tax under chapter 41 of subtitle D 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 78460, Dec. 22, 2008]
Source: view the official text
In this part (24 sections)
- 56.4911-0 · Outline of regulations under section 4911.
- 56.4911-1 · Tax on excess lobbying expenditures.
- 56.4911-2 · Lobbying expenditures, direct lobbying communications, and…
- 56.4911-3 · Expenditures for direct and/or grass roots lobbying…
- 56.4911-4 · Exempt purpose expenditures.
- 56.4911-5 · Communications with members.
- 56.4911-6 · Records of lobbying and grass roots expenditures.
- 56.4911-7 · Affiliated group of organizations.
- 56.4911-8 · Excess lobbying expenditures of affiliated group.
- 56.4911-9 · Application of section 501(h) to affiliated groups of…
- 56.4911-10 · Members of a limited affiliated group of organizations.
- 56.6001-1 · Notice or regulations requiring records, statements, and…
- 56.6011-1 · General requirement of return, statement, or list.
- 56.6011-4 · Requirement of statement disclosing participation in…
- 56.6060-1 · Reporting requirements for tax return preparers.
- 56.6107-1 · Tax return preparer must furnish copy of return and claim…
- 56.6109-1 · Tax return preparers furnishing identifying numbers for…
- 56.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 56.6694-2 · Penalties for understatement due to an unreasonable…
- 56.6694-3 · Penalty for understatement due to willful, reckless, or…
- 56.6694-4 · Extension of period of collection when tax return preparer…
- 56.6695-1 · Other assessable penalties with respect to the preparation…
- 56.6696-1 · Claims for credit or refund by tax return preparers.
- 56.7701-1 · Tax return preparer.