Reg. § 20.6694-1 Section 6694 penalties applicable to tax return preparer.

(a) In general For general definitions regarding section 6694 penalties applicable to preparers of estate 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.