The New and Improved Section 6694 Tax Return Preparer Penalty

Tax and Accounting Center, 2009

7 Pages Posted: 15 Nov 2015

See all articles by Bryan C. Skarlatos

Bryan C. Skarlatos

Kostelanetz & Fink, LLP; New York University School of Law

Megan L. Brackney

Kostelanetz & Fink, LLP

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

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

Bryan C. Skarlatos

Kostelanetz & Fink, LLP ( email )

7 World Trade Center
New York, NY 10007
United States

HOME PAGE: http://www.kflaw.com/

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

Megan L. Brackney (Contact Author)

Kostelanetz & Fink, LLP ( email )

7 World Trade Center
34th Floor
New York, NY 10007
United States

HOME PAGE: http://www.kflaw.com

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