26 USC 6694
§ 6694 - Understatement of taxpayer’s liability by tax return preparer
- § 6694 - Understatement of taxpayer’s liability by tax return preparer
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2015 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 1989 Amendment
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