§ 28.6695-1. Other assessable penalties with respect to the preparation of tax returns for other persons.
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/us/cfr/t26/s§ 28.6695-1·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 any section 2801 tax is subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b), failure to furnish an identification number under section 6695(c), failure to retain a copy or list under section 6695(d), failure to file a correct information return under section 6695(e), and negotiation of a check under section 6695(f), in the manner stated in § 1.6695-1 of this chapter.
(b)Applicability date. This section applies to returns and claims for refund filed on or after January 14, 2025.