26 CFR § 26.6694-1 - Section 6694 penalties applicable to tax return preparer.
---
identifier: "/us/cfr/t26/s26.6694-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 26.6694-1 - Section 6694 penalties applicable to tax return preparer."
title_number: 26
title_name: "Internal Revenue"
section_number: "26.6694-1"
section_name: "Section 6694 penalties applicable to tax return preparer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "26"
part_name: "GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805 and 26 U.S.C. 2663."
regulatory_source: "T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted."
cfr_part: "26"
---
# 26.6694-1 Section 6694 penalties applicable to tax return preparer.
(a) *In general.* For general definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer tax returns or claims for refund, see § 1.6694-1 of this chapter.
(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.
[T.D. 9436, 73 FR 78452, Dec. 22, 2008, as amended at 74 FR 5105, Jan. 29, 2009]