26 CFR § 58.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
---
identifier: "/us/cfr/t26/s58.6695-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 58.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons."
title_number: 26
title_name: "Internal Revenue"
section_number: "58.6695-1"
section_name: "Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "58"
part_name: "STOCK REPURCHASE EXCISE TAX"
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. 4501(f) and 7805."
regulatory_source: "T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted."
cfr_part: "58"
---
# 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
(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.
(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.