26 CFR 28.6694-1
§ 28.6694-1 Section 6694 penalties applicable to return preparer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 28.6694-1, § 28.6694-1 Section 6694 penalties applicable to return preparer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112910
- Permanent ID
ys:prov:112910@1- SHA-256
5ce6e45af42ac92e41326e02405f97e1d43d877853df325f17fc734ea6d09786
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.