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Treas. Reg. § 54.6695-1

Other assessable penalties with respect to the preparation of tax returns for other persons.
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. A person who is a tax return preparer of any return or claim for refund of tax under chapter 43 of subtitle D of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure to furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check under section 6695(f) of the Code, in the manner stated in § 1.6695-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
Source credit, amendments & notes

[T.D. 9436, 73 FR 78459, Dec. 22, 2008]

Treas. Reg. § 54.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6695-1 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Effective/applicability date.

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EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9436, 73 FR 78459, Dec. 22, 2008View
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