26 CFR Part 40
21 sections.
- § 40.0-1Introduction
- § 40.6011(a)-1Returns
- § 40.6011(a)-2Final returns
- § 40.6060-1Reporting requirements for tax return preparers
- § 40.6071(a)-1Time for filing returns
- § 40.6091-1Place for filing returns
- § 40.6101-1Period covered by returns
- § 40.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- § 40.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
- § 40.6151(a)-1Time and place for paying tax shown on return
- § 40.6302(a)-1Voluntary payments of excise taxes by electronic funds transfer
- § 40.6302(c)-1Deposits
- § 40.6302(c)-2Special rules for September
- § 40.6302(c)-3Deposits under chapter 33
- § 40.6694-1Section 6694 penalties applicable to tax return preparer
- § 40.6694-2Penalties for understatement due to an unreasonable position
- § 40.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
- § 40.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
- § 40.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
- § 40.6696-1Claims for credit or refund by tax return preparers
- § 40.7701-1Tax return preparer
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.