26 CFR Subpart B
Procedure and Administration
June 25, 2020
§
157.6065-1
Verification of returns
§
157.6694-2
Penalties for understatement due to an unreasonable position
§
157.6071-1
Time for filing returns
§
157.6165-1
Bonds where time to pay tax has been extended
§
157.6694-1
Section 6694 penalties applicable to tax return preparer
§
157.6001-1
Records, statements, and special returns
§
157.6011-1
General requirement of return, statement, or list
§
157.6060-1
Reporting requirements for tax return preparers
§
157.6061-1
Signing of returns and other documents
§
157.6081-1
Automatic extension of time for filing a return due under chapter 55
§
157.6091-1
Place for filing returns
§
157.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
§
157.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
157.6151-1
Time and place for paying of tax shown on returns
§
157.6161-1
Extension of time for paying tax
§
157.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
157.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
157.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§
157.6696-1
Claims for credit or refund by tax return preparers
§
157.7701-1
Tax return preparer
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