Code of Federal Regulations · Section
§ 40.6694-3 — -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
26 C.F.R. § 40.6694-3
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(a) In general. A person who is a tax return preparer of any return or claim for refund of any tax to which this part 40 applies shall be subject to penalties under section 6694(b) in the manner stated in § 1.6694-3 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Authorizing Statute
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time for filing returns and other documents26 U.S.C. § 6071
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Mode or time of collection26 U.S.C. § 6302
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General requirement of return, statement, or list26 U.S.C. § 6011