StacksVerified U.S. regulatory reference

26 CFR §28.6694-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. A person who is a tax return preparer of any return or claim for refund of any section 2801 tax is subject to penalties under section 6694(a) of the Code in the manner stated in § 1.6694-2 of this chapter.
  2. (b)Applicability date. This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.