Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6694.—Understate- ment of Taxpayer’s Liability by Income Tax Return Preparer
Internal Revenue Bulletin 2003-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure under section 6694(a) for purposes of reducing an understatement of income tax due to a return preparer’s unrealistic position. See Rev. Proc. 2003-77, page 964.
November 3, 2003 963 2003-44 I.R.B.
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