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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 41 - Excise Tax on Use of Certain Highway Motor Vehicles |
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Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles |
§ 41.6694-2 - Penalties for understatement due to an unreasonable position.
Latest version.
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§ 41.6694-2 Penalties for understatement due to an unreasonable position.
(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 shall be subject to penalties under section 6694(a) in the manner stated in § 1.6694-2 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 78456, Dec. 22, 2008]