§ 54.6694-1. 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

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 78458)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 54 Pension excise taxes

Nearby sections

• § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
• § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
• § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 54.6151-1 Time and place for paying of tax shown on returns.
• § 54.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 54.6694-2 Penalties for understatement due to an unreasonable position.
• § 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 54.6694-4 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.
• § 54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.