The Library · 26 U.S.C. § 6694

IRC § 6694: Understatement of taxpayer's liability by tax return preparer

Preparer penalties for unreasonable or wilful positions.

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26 U.S.C. § 6694

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 6694 (2024 main edition), copy retrieved 2026-10-21, SHA-256 1ee97980ea92fa0c3cb8bb4e31b46409ef4cf203ea6979ef2a389fddf1d01402, paretoalphasystems.com/library/irc-6694

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IRC § 6694: Understatement of taxpayer's liability by tax return preparer

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