{"data":{"id":"us/26-cfr-41.6694-1","jurisdiction":"us","citation":"26 CFR 41.6694-1","heading":"-1 Section 6694 penalties applicable to tax return preparer.","body":"(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund, see § 1.6694-1 of this chapter.\n(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.","path":["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"],"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":"618a22e421573e53cf27d0b595957fa8060e44fbadd770453078ebbbe98ebf65","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6151-a-1","next":"us/26-cfr-41.6694-2"},"notice":"GroundRules: Original legal text. Not legal advice."}