Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6694.—Under- statement of Taxpayer’s Liability by Income Tax Return Preparer
Internal Revenue Bulletin 2004-51 · 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 pre
parer’s unrealistic position. See Rev. Proc. 2004-73, page 999.
2004–51 I.R.B. 995 December 20, 2004
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