Brief Case
Pension Resource

Treas. Reg. § 54.6694-3

Penalty for understatement due to willful, reckless, or intentional conduct.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9436, 73 FR 78458, Dec. 22, 2008
PrintCompare datesAsk AI about this sectionOfficial source ↗
(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under chapter 43 of subtitle D of the Internal Revenue Code (Code) shall be subject to penalties under section 6694(b) of the Code in the manner stated in § 1.6694-3 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.
Source credit, amendments & notes

[T.D. 9436, 73 FR 78458, Dec. 22, 2008]

Treas. Reg. § 54.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6694-3 · printed Oct 18, 2026
On this page
  • (a) In general.
  • (b) Effective/applicability date.

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9436, 73 FR 78458, Dec. 22, 2008View
Provision-level history (blame)