{"data":{"id":"us/26-cfr-28.6694-1","jurisdiction":"us","citation":"26 CFR 28.6694-1","heading":"-1 Section 6694 penalties applicable to return preparer.","body":"(a) In general. For general rules regarding penalties under section 6694 of the Code applicable to preparers of returns or claims for refund of the section 2801 tax, see § 1.6694-1 of this chapter.\n(b) Applicability date. This section applies with regard to returns and claims for refund filed, and advice provided, on or after January 14, 2025.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c8e498b0f4ee6a6ada9a5f6720581e16755e6b0602a4a2b3835ad04b984d0330","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6151-1","next":"us/26-cfr-28.6694-2"},"notice":"GroundRules: Original legal text. Not legal advice."}