26 CFR § 40.6694-1 - Section 6694 penalties applicable to tax return preparer.
---
identifier: "/us/cfr/t26/s40.6694-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 40.6694-1 - Section 6694 penalties applicable to tax return preparer."
title_number: 26
title_name: "Internal Revenue"
section_number: "40.6694-1"
section_name: "Section 6694 penalties applicable to tax return preparer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "40"
part_name: "EXCISE TAX PROCEDURAL REGULATIONS"
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: "T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted."
cfr_part: "40"
---
# 40.6694-1 Section 6694 penalties applicable to tax return preparer.
(a) *In general.* For general definitions regarding section 6694 penalties applicable to preparers of returns or claims for refund of any tax to which this part 40 applies, see § 1.6694-1 of this chapter.
(b) *Effective/applicability date.* This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]