§ 28.6694-1. Section 6694 penalties applicable to return preparer.
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/us/cfr/t26/s§ 28.6694-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.