Treasury Regulations (26 C.F.R.)
26 CFR § 58.6695-1
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 37 of the Internal Revenue Code (Code) may 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), failure to furnish an identifying number under section 6695(c), failure to retain a copy or list under section 6695(d), failure to file a correct information return under section 6695(e), and endorsement or negotiation of a check under section 6695(f), in the manner stated in § 1.6695-1 of this chapter.
# (b) Applicability date.
This section applies to returns and claims for refund filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Source: view the official text
In this part (21 sections)
- 58.4501-0 · Table of contents.
- 58.4501-1 · Excise tax on stock repurchases.
- 58.4501-2 · General rules regarding excise tax on stock repurchases.
- 58.4501-3 · Exceptions.
- 58.4501-4 · Application of netting rule.
- 58.4501-5 · Examples.
- 58.4501-6 · Applicability dates.
- 58.4501-7 · Special rules for acquisitions or repurchases of stock of…
- 58.6001-1 · Notice or regulations requiring records, statements, and…
- 58.6011-1 · General requirement of return, statement, or list.
- 58.6060-1 · Reporting requirements for tax return preparers.
- 58.6061-1 · Signing of returns and other documents.
- 58.6065-1 · Verification of returns.
- 58.6071-1 · Time for filing returns.
- 58.6091-1 · Place for filing tax returns under chapter 37 of the…
- 58.6107-1 · Tax return preparer must furnish copy of return or claim…
- 58.6109-1 · Tax return preparers furnishing identifying numbers for…
- 58.6151-1 · Time and place for paying of tax shown on returns.
- 58.6694-1 · Section 6694 penalties.
- 58.6695-1 · Other assessable penalties with respect to the preparation…
- 58.6696-1 · Claims for credit or refund by tax return preparers.