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CFR › Title 26 › Chapter I › Subchapter D › Part 53 › Subpart L › Section 53.6695-1

26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

There is 1 rule appearing in the Federal Register for 26 CFR 53. Select the tab below to view, or View eCFR (GPOAccess)
§ 53.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
(a) In general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42 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 78458, Dec. 22, 2008]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-12-28; vol. 77 # 249 - Friday, December 28, 2012
    1. 77 FR 76382 - Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations.
      Effective Date: These regulations are effective on December 28, 2012.
      26 CFR Parts 1, 53, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 4943

§ 6060

§ 6081

§ 6109

§ 6695

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 53 after this date.

  • 2013-04-05; vol. 78 # 66 - Friday, April 5, 2013
    1. 78 FR 20523 - Community Health Needs Assessments for Charitable Hospitals
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of proposed rulemaking.
      Comments and requests for a public hearing must be received by July 5, 2013.
      26 CFR Parts 1 and 53