The New and Improved Section 6694 Tax Return Preparer Penalty
Tax and Accounting Center, 2009
7 Pages Posted: 15 Nov 2015
Date Written: March 30, 2009
Abstract
This article discusses penalties for tax return preparers under Internal Revenue Code § 6694, including the concepts of signing and non-signing preparers, substantial authority, reasonable basis and adequate disclosure, and how these rules apply to tax shelter items.
Suggested Citation: Suggested Citation
Skarlatos, Bryan C. and Brackney, Megan L., The New and Improved Section 6694 Tax Return Preparer Penalty (March 30, 2009). Tax and Accounting Center, 2009, Available at SSRN: https://ssrn.com/abstract=2689204
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.