§ 53.4960-5 — -5 [reserved]

Authorizing Statute

• 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
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Identifying numbers

  26 U.S.C. § 6109
• Rules and regulations

  26 U.S.C. § 7805
• Extension of time for filing returns

  26 U.S.C. § 6081