26 CFR 44.6694-1
§ 44.6694-1 Section 6694 penalties applicable to tax return preparer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 44.6694-1, § 44.6694-1 Section 6694 penalties applicable to tax return preparer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113405
- Permanent ID
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Full text
(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of wagering tax returns or claims for refund under sections 4401 or 4411, 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.