§ 55.4981-1 — -1 [reserved]

Authorizing Statute

• Place for filing returns or other documents

  26 U.S.C. § 6091
• 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
• Notice or regulations requiring records, statements, and special returns

  26 U.S.C. § 6001
• Time for filing returns and other documents

  26 U.S.C. § 6071
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Extension of time for filing returns

  26 U.S.C. § 6081
• Time and place for paying tax shown on returns

  26 U.S.C. § 6151
• Identifying numbers

  26 U.S.C. § 6109