26 CFR 20.6694-1
§ 20.6694-1 Section 6694 penalties applicable to tax return preparer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6694-1, § 20.6694-1 Section 6694 penalties applicable to tax return preparer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112705
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Full text
(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of estate tax returns or claims for refund, 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.