1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  5. Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
  6. 26 CFR § 41.6694-1
26 CFR § 41.6694-1
Section 6694 penalties applicable to tax return preparer
June 25, 2020
CFR

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund, see §1.6694-1 of this chapter.

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

[T.D. 9436, 73 FR 78455, Dec. 22, 2008]

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§ 41.6151(a)-1 Time and place for paying tax
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§ 41.6694-2 Penalties for understatement due to an unreasonable position

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