# Treas. Reg. § 28.6694-1: Section 6694 penalties applicable to return preparer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6694-1>. Interprets 26 U.S.C. § 6694.

(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.