26 CFR 56.6694-1 - Section 6694 penalties applicable to tax return preparer.

Regulations last checked for updates: Feb 07, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Part 56 [§ 56.4911-0 - § 56.7701-1]

§ 56.6694-1 - Section 6694 penalties applicable to tax return preparer.

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund of tax under chapter 41 of subtitle D see § 1.6694-1 of this chapter.

(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

[T.D. 9436, 73 FR 78460, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.

cite as: 26 CFR 56.6694-1