StacksVerified U.S. regulatory reference

26 CFR §28.6694-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. For general rules regarding penalties under section 6694 of the Code applicable to preparers of returns or claims for refund of the section 2801 tax, see § 1.6694-1 of this chapter.
  2. (b)Applicability date. This section applies with regard to returns and claims for refund filed, and advice provided, on or after January 14, 2025.