Find Laws Find Lawyers Free Legal Forms USA State Laws
CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > 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 (§41.6001-1 to §41.7701-1) > 41.6694-1—Section 6694 penalties applicable to tax return preparer.

CFR

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.

Code of Federal Regulations

[T.D. 9436, 73 FR 78455, Dec. 22, 2008]
Tips