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Code · CFR · Title 26 — Internal Revenue · Part 40 · § 40.6694-2

§ 40.6694-2. Penalties for understatement due to an unreasonable position.

80 words·~1 min read·/us/cfr/t26/s§ 40.6694-2·

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(a)In general. A person who is a tax return preparer of any return or claim for refund of any tax to which this part 40 applies shall be subject to penalties under section 6694(a) in the manner stated in § 1.6694-2 of this chapter.
(b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78455, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]
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  • T.D. 9436
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§ 40.6694-2
Penalties for understatement due to an unreasonable position.
Treas. Dec.T.D. 9436
Cites 1Cited by 0 across 0 sources
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