§ 28.6694-1 Section 6694 penalties applicable to return preparer.
(a) In general. For general rules regarding penalties under section 6694 of the Code applicable to preparers of returns or claims for refund of the section 2801 tax, see § 1.6694-1 of this chapter.
(b) Applicability date. This section applies with regard to returns and claims for refund filed, and advice provided, on or after January 14, 2025.