Treas. Reg. § 54.6694-4

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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9436, 73 FR 78459, Dec. 22, 2008

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(a) In general. For rules relating to the extension of period of collection when a tax return preparer who prepared a return or claim for refund for tax under chapter 43 of subtitle D of the Internal Revenue Code pays 15 percent of a penalty for understatement of taxpayer's liability, and procedural matters relating to the investigation, assessment and collection of the penalties under section 6694(a) and (b), the rules under § 1.6694-4 of this chapter will apply.

(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 78459, Dec. 22, 2008]

Treas. Reg. § 54.6694-4 — Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6694-4 · printed Oct 18, 2026

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.

Effective	Through	Source	Amended by
Apr 1, 2010	current	eCFR amendment effective 2016-12-30 run 6	T.D. 9436, 73 FR 78459, Dec. 22, 2008	View

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Treas. Reg. § 54.6694-4

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