Code of Federal Regulations · Section

§ 44.6694-3 — -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct

26 C.F.R. § 44.6694-3

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(a) In general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under sections 4401 or 4411 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.

26 C.F.R. § 44.6694-2 26 C.F.R. § 44.6694-4

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