GroundRules
26 CFR 41.6694-3: -3 Penalty for understatement due to willful, reckless, or intentional conduct.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 shall be subject to penalties under section 6694(b) in the manner stated in § 1.6694-3 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Collected 2026-08-27T02:25:11Z. Source file · JSON