26 C.F.R. § 28.6694-1
Section 6694 penalties applicable to return preparer.
Cite as 26 C.F.R. § 28.6694-1 (2026)
(a)
In general.
For general rules regarding penalties under section 6694 of the Code applicable to preparers of returns or claims for refund of the section 2801 tax, see § 1.6694-1 of this chapter.
(b)
Applicability date.
This section applies with regard to returns and claims for refund filed, and advice provided, on or after January 14, 2025.
- Cross-references to the CFR
- 1.6694-1