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Section 40.0-1
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Reporting requirements for tax return preparers |
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Section 40.6060-1
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Place for filing returns |
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Section 40.6091-1
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Period covered by returns |
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Section 40.6101-1
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Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 40.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 40.6109-1
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Section 6694 penalties applicable to tax return preparer |
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Section 40.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 40.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 40.6694-3
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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's |
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Section 40.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 40.6695-1
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Claims for credit or refund by tax return preparers |
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Section 40.6696-1
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Tax return preparer |
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Section 40.7701-1
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Introduction |