{"data":{"id":"us/26-cfr-53.6694-1","jurisdiction":"us","citation":"26 CFR 53.6694-1","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 under Chapter 42 of the Internal Revenue Code, see § 1.6694-1 of this chapter.\n(b) Effective/applicability date. Paragraph (a) of 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 53—FOUNDATION AND SIMILAR EXCISE TAXES","Subpart L—Procedure and Administration"],"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":"e2e1cb38ff8a54ee93f5334fd4aaf494edc74213b1e6edd7b5c7e1f3edfce25a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-53.6651-1","next":"us/26-cfr-53.6694-2"},"notice":"GroundRules: Original legal text. Not legal advice."}