SECTION 1. PURPOSE

This revenue procedure identifies the relevant categories of tax returns and claims for refund for purposes of the tax return preparer penalty under section 6694 of the Internal Revenue Code (Code), and identifies the returns and claims for refund required to be signed by a tax return preparer under regulations published by the Treasury Department and the IRS in order to avoid a penalty under Code section 6695(b). For other penalties that may be imposed on tax return preparers, see, for example, the regulations issued under section 6695.