§41.6694-4. Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26 C.F.R. § 41.6694-4
In general. For rules relating to the extension of period of collection when a tax return preparer who prepared a return or claim for refund for excise tax under section 4481 pays 15 percent of a penalty for understatement of taxpayer's liability, and procedural matters relating to the investigation, assessment and collection of the penalties under section 6694(a) and (b), the rules under § 1.6694-4 of this chapter will apply.
Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Notes, amendments, and revision history
Amendments
[T.D. 9436, 73 FR 78456, Dec. 22, 2008]
Authority
Authority: 26 U.S.C. 7805. Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b). Section 41.4483-1 also issued under 26 U.S.C. 4483(a). Section 41.4483-2 also issued under 26 U.S.C. 4483(c). Section 41.4483-3 also issued under 26 U.S.C. 4483(d). Section 41.6001-1 also issued under 26 U.S.C. 6001. Section 41.6001-2 also issued under 26 U.S.C. 6001. Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260). Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a). Section 41.6060-1 also issued under 26 U.S.C. 6060(a). Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a). Section 41.6091-1 also issued under 26 U.S.C. 6091(a). Section 41.6101-1 also issued under 26 U.S.C. 6101. Section 41.6109-1 also issued under 26 U.S.C. 6109(a). Section 41.6109-2 also issued under 26 U.S.C. 6109(a). Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a). Section 41.6695-1 also issued under 26 U.S.C. 6695(b)
Source
Source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Amendments
[T.D. 9436, 73 FR 78456, Dec. 22, 2008]