26 CFR § 28.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
---
identifier: "/us/cfr/t26/s28.6695-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 28.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons."
title_number: 26
title_name: "Internal Revenue"
section_number: "28.6695-1"
section_name: "Other assessable penalties with respect to the preparation of tax returns for other persons."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "28"
part_name: "IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "90 FR 3395, Jan. 14, 2025, unless otherwise noted."
cfr_part: "28"
---
# 28.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
(a) *In general.* A person who is a tax return preparer of any return or claim for refund of any section 2801 tax is 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 identification 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 negotiation of a check under section 6695(f), in the manner stated in § 1.6695-1 of this chapter.
(b) *Applicability date.* This section applies to returns and claims for refund filed on or after January 14, 2025.