{"data":{"id":"us/26-cfr-28.6695-1","jurisdiction":"us","citation":"26 CFR 28.6695-1","heading":"-1 Other assessable penalties with respect to the preparation of tax returns for other persons.","body":"(a) In general. A person who is a tax return preparer of any return or claim for refund of any section 2801 tax is 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), failure to furnish an identification number under section 6695(c), failure to retain a copy or list under section 6695(d), failure to file a correct information return under section 6695(e), and negotiation of a check under section 6695(f), in the manner stated in § 1.6695-1 of this chapter.\n(b) Applicability date. This section applies to returns and claims for refund filed 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":"784e41c6f1973622054b86b6e867130a84dfde43c2452ca007e14d5eb3d3eaae","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6694-4","next":"us/26-cfr-28.6696-1"},"notice":"GroundRules: Original legal text. Not legal advice."}