Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 41 - Excise Tax on Use of Certain Highway Motor Vehicles |
Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles |
§ 41.6694-1 - Section 6694 penalties applicable to tax return preparer.
Latest version.
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§ 41.6694-1 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, see § 1.6694-1 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]