Subpart B - Procedure and Administration

§ 58.6060-1 - Reporting requirements for tax return preparers.

§ 58.6001-1 - Notice or regulations requiring records, statements, and special returns.

§ 58.6011-1 - General requirement of return, statement, or list.

§ 58.6061-1 - Signing of returns and other documents.

§ 58.6071-1 - Time for filing returns.

§ 58.6091-1 - Place for filing tax returns under chapter 37 of the Internal Revenue Code.

§ 58.6151-1 - Time and place for paying of tax shown on returns.

§ 58.6694-1 - Section 6694 penalties.

§ 58.6065-1 - Verification of returns.

§ 58.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

§ 58.6696-1 - Claims for credit or refund by tax return preparers.

§ 58.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

§ 58.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.