26 C.F.R. § 40.6694-1

Section 6694 penalties applicable to tax return preparer.

Last amended: 2014Year: 2026Length: 69 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 40.6694-1 (2026)

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of returns or claims for refund of any tax to which this part 40 applies, see § 1.6694-1 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]
Cross-references to the CFR
1.6694-1
26 C.F.R. § 40.6694-1: Section 6694 penalties applicable to tax return preparer. | Justis AI