26 CFR Subpart C
Procedure and Administration
June 25, 2020
§
55.6001-1
Notice or regulations requiring records, statements, and special returns
§
55.6011-1
General requirement of return, statement, or list
§
55.6060-1
Reporting requirements for tax return preparers
§
55.6061-1
Signing of returns and other documents
§
55.6065-1
Verification of returns
§
55.6071-1
Time for filing returns
§
55.6081-1
Automatic extension of time for filing a return due under Chapter 44
§
55.6091-1
Place for filing Chapter 44 tax returns
§
55.6091-2
Exceptional cases
§
55.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
§
55.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
55.6151-1
Time and place for paying of tax shown on returns
§
55.6161-1
Extension of time for paying tax or deficiency
§
55.6165-1
Bonds where time to pay tax or deficiency has been extended
§
55.6694-1
Section 6694 penalties applicable to tax return preparer
§
55.6694-2
Penalties for understatement due to an unreasonable position
§
55.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
55.6694-4
Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
55.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§
55.6696-1
Claims for credit or refund by tax return preparers
§
55.7701-1
Tax return preparer
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