§ 41.6695-1. Other assessable penalties with respect to the preparation of tax returns for other persons.
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/us/cfr/t26/s§ 41.6695-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 of the Internal Revenue Code
(Code)shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign a return under section 6695(b) of the Code, failure to furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check under section 6695(f) of the Code, in the manner stated in § 6695-1 of this chapter.
(b)Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008. [T.D. 9436, 73 FR 78456, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]
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§ 41.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
Treas. Dec.T.D. 9436
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