§ 44.0-4 — -4 Extent To Which The Regulations In This Part Supersede Prior Regulations

Authorizing Statute

• Identifying numbers

  26 U.S.C. § 6109
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Rules and regulations

  26 U.S.C. § 7805