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Section 157.5891-1
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Records, statements, and special returns |
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Section 157.6001-1
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General requirement of return, statement, or list |
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Section 157.6011-1
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Reporting requirements for tax return preparers |
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Section 157.6060-1
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Signing of returns and other documents |
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Section 157.6061-1
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Verification of returns |
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Section 157.6065-1
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Time for filing returns |
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Section 157.6071-1
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Automatic extension of time for filing a return due under chapter 55 |
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Section 157.6081-1
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Place for filing returns |
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Section 157.6091-1
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Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
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Section 157.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 157.6109-1
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Time and place for paying of tax shown on returns |
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Section 157.6151-1
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Extension of time for paying tax |
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Section 157.6161-1
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Bonds where time to pay tax has been extended |
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Section 157.6165-1
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Section 6694 penalties applicable to tax return preparer |
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Section 157.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 157.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 157.6694-3
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Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's |
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Section 157.6694-4
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Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
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Section 157.6695-1
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Claims for credit or refund by tax return preparers |
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Section 157.6696-1
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Tax return preparer |
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Section 157.7701-1
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OMB Control numbers |