§ 53.6694-1 Section 6694 penalties applicable to tax return preparer.

26 C.F.R. Part 53 — Foundation And Similar Excise Taxes · 2026 edition · updated 2026-10-04 · United States

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund under Chapter 42 of the Internal Revenue Code, 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.

[T.D. 9436, 73 FR 78457, Dec. 22, 2008]

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▸Contents — 26 C.F.R. Part 53 — Foundation And Similar Excise Taxes

26 C.F.R. Part 53 — Foundation And Similar Excise Taxes

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