{"data":{"id":"us/26-cfr-44.6694-1","jurisdiction":"us","citation":"26 CFR 44.6694-1","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 wagering tax returns or claims for refund under sections 4401 or 4411, 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 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955","Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering"],"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":"07ee83bb32c50909ab3b9b7bac79010a7113b3c9938b10a084d6708ee1b865c9","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.6419-2","next":"us/26-cfr-44.6694-2"},"notice":"GroundRules: Original legal text. Not legal advice."}