Code of Federal Regulations · Section

§ 56.6694-1 — -1 Section 6694 Penalties Applicable To Tax Return Preparer

26 C.F.R. § 56.6694-1

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(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund of tax under chapter 41 of subtitle D 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.

26 C.F.R. § 56.6109-1 26 C.F.R. § 56.6694-2

Authorizing Statute

Tax on excess expenditures to influence legislation
26 U.S.C. § 4911
Information returns of tax return preparers
26 U.S.C. § 6060
Rules and regulations
26 U.S.C. § 7805
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Identifying numbers
26 U.S.C. § 6109