Code of Federal Regulations · Section
§ 41.6694-3 — -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
26 C.F.R. § 41.6694-3
View:
(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 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
-
Exemptions26 U.S.C. § 4483
-
Period covered by returns or other documents26 U.S.C. § 6101
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Identifying numbers26 U.S.C. § 6109
-
Definitions26 U.S.C. § 4482
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Rules and regulations26 U.S.C. § 7805
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Time and place for paying tax shown on returns26 U.S.C. § 6151