§ 28.6694-1 Section 6694 penalties applicable to return preparer.

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates · 2026 edition · updated 2026-10-04 · United States

(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.

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▸Contents — 26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

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