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26 CFR §40.6694-1 — -1 Section 6694 penalties applicable to tax return preparer.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. For general definitions regarding section 6694 penalties applicable to preparers of returns or claims for refund of any tax to which this part 40 applies, see § 1.6694-1 of this chapter.
  2. (b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.