Code of Federal Regulations · Section
§ 41.6695-1 — -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
26 C.F.R. § 41.6695-1
(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 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 a 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 § 6695-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed 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