Code of Federal Regulations · Section
§ 53.6694-1 — -1 Section 6694 Penalties Applicable To Tax Return Preparer
26 C.F.R. § 53.6694-1
View:
(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund under Chapter 42 of the Internal Revenue Code, see § 1.6694-1 of this chapter.
(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Authorizing Statute
-
Information returns of tax return preparers26 U.S.C. § 6060
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Identifying numbers26 U.S.C. § 6109
-
Rules and regulations26 U.S.C. § 7805
-
Extension of time for filing returns26 U.S.C. § 6081