The Library · 26 U.S.C. § 6695
IRC § 6695: Other assessable penalties for tax return preparers
Preparer penalties for failures of signature, identification, copies and due diligence.
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Citation
26 U.S.C. § 6695
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Statute
Edition
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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CPA firms
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2026-10-21, from www.govinfo.gov
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26 U.S.C. § 6695 (2024 main edition), copy retrieved 2026-10-21, SHA-256 466c4cf251ec2a6064a302e8457a8f9f5280ac8ce8705c9f36160a6f833d34e3, paretoalphasystems.com/library/irc-6695
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