{"data":{"id":"us/26-cfr-41.6694-2","jurisdiction":"us","citation":"26 CFR 41.6694-2","heading":"-2 Penalties for understatement due to an unreasonable position.","body":"(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(a) in the manner stated in § 1.6694-2 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":"a6fb53e2416f040489929f6c49c2c82309942862c9bc780d615cbdffc46ad195","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6694-1","next":"us/26-cfr-41.6694-3"},"notice":"GroundRules: Original legal text. Not legal advice."}