Treasury Regulations (26 C.F.R.)
26 CFR § 56.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
# (a) In general.
A person who is a tax return preparer of any return or claim for refund of tax under chapter 41 of subtitle D 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 78461, 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.