§ 157.6694-1. Section 6694 penalties applicable to tax return preparer.

Other regulations under § 6694

• § 1.6694-0 Table of contents.
• § 1.6694-1 Section 6694 penalties applicable to tax return preparers.
• § 1.6694-2 Penalty for understatement due to an unreasonable position.
• § 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 1.6694-4 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.
• § 20.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 20.6694-2 Penalties for understatement due to an unreasonable position.
• § 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• § 25.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 25.6694-2 Penalties for understatement due to an unreasonable position.
• § 25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 25.6694-4 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.
• § 26.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 26.6694-2 Penalties for understatement due to an unreasonable position.
• § 26.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 26.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• § 28.6694-1 Section 6694 penalties applicable to return preparer.
• § 28.6694-2 Penalties for understatement due to an unreasonable position.
• § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 28.6694-4 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.
• § 31.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 31.6694-2 Penalties for understatement due to an unreasonable position.
• § 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 31.6694-4 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.
• § 40.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 40.6694-2 Penalties for understatement due to an unreasonable position.
• § 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 40.6694-4 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.
• § 41.6694-1 Section 6694 penalties applicable to tax return preparer.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6694 Understatement of taxpayer’s liability by tax return preparer
• § 5891 Structured settlement factoring transactions

Regulations it cites

• § 1.6694-1 Section 6694 penalties applicable to tax return preparers.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 22, 2008Issued by T.D. 9436 (73 FR 78462)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 157 Excise tax on structured settlement factoring transactions
3. Subpart B Procedure and Administration

Nearby sections

• § 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.
• § 157.6165-1 Bonds where time to pay tax has been extended.
• § 157.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 157.6694-2 Penalties for understatement due to an unreasonable position.
• § 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.