26 CFR 31.6695-1
§ 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 31.6695-1, § 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113275
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Full text
(a) In general. A person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure to furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check under section 6695(f) of the Code, in the manner stated in § 1.6695-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed 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.