{"data":{"id":"us/26-cfr-58.6695-1","jurisdiction":"us","citation":"26 CFR 58.6695-1","heading":"-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.","body":"(a) In general. A person who is a tax return preparer of any return or claim for refund of tax under chapter 37 of the Internal Revenue Code (Code) may be 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 identifying 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 endorsement or 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 after June 28, 2024, and during taxable years ending after June 28, 2024.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 58—STOCK REPURCHASE EXCISE TAX","Subpart B—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":"eabb3568d3730342ab341b4aa35aa8248f6c88c805787c6f2353dfc15672e20b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-58.6694-1","next":"us/26-cfr-58.6696-1"},"notice":"GroundRules: Original legal text. Not legal advice."}