Treasury Regulations · 26 CFR
§ 157.6695-1. Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6695
Cite as 26 CFR § 157.6695-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 2008 by T.D. 9436
- Issued under
- 26 U.S.C. § 6695
- Length
- 150 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
¶(a) In general. A person who is a tax return preparer of any return or claim for refund of tax under section 5891 of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure to furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check under section 6695(f) of the Code, in the manner stated in § 1.6695-1 of this chapter.
¶(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78463, Dec. 22, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 5891 Structured settlement factoring transactions
- § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
Regulations it cites
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.
- Issued by T.D. 9436 (73 FR 78463)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 157 Excise tax on structured settlement factoring transactions
- Subpart B Procedure and Administration
Nearby sections
- § 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.
- § 157.6696-1 Claims for credit or refund by tax return preparers.
- § 157.7701-1 Tax return preparer.