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

Kind

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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A page extract: it may begin or end with the text of neighbouring sections.

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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

Read it with

IRC § 4941: Self-dealing

Statute · 2024 main edition

IRC § 4943: Excess business holdings

Statute · 2024 main edition

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