§6060. Information returns of tax return preparers — Inbound Citations
26 U.S.C. § 6060
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6060 as a whole
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(e) Any person required to make a return under section 6060 who fails to comply with the requirements of such section shall pay a penalty of $50 for—(1) each failure to file a return as required under such section, and(2) each failure to set forth an item in the return as required under section,unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000.
Citations to §6060(c)
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(d) For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).