Code of Federal Regulations · Section
§ 157.6694-1 — -1 Section 6694 Penalties Applicable To Tax Return Preparer
26 C.F.R. § 157.6694-1
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(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund for tax under section 5891 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.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Time for filing returns and other documents26 U.S.C. § 6071
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General requirement of return, statement, or list26 U.S.C. § 6011
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Signing of returns and other documents26 U.S.C. § 6061
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Place for filing returns or other documents26 U.S.C. § 6091
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Extension of time for paying tax26 U.S.C. § 6161
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109