# Treas. Reg. § 31.6694-1: Section 6694 penalties applicable to tax return preparer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6694-1>. Interprets 26 U.S.C. § 6694.

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of employment tax returns or claims for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, see § 1.6694-1 of this chapter. 

(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. 

[T.D. 9436, 73 FR 78453, Dec. 22, 2008, as amended by T.D. 9436, 74 FR 5105, Jan. 29, 2009]