SUBPART B—Procedure and Administration (§157.6001-1 to §157.7701-1)
- 157.6001-1—Records, statements, and special returns.
- 157.6011-1—General requirement of return, statement, or list.
- 157.6060-1—Reporting requirements for tax return preparers.
- 157.6061-1—Signing of returns and other documents.
- 157.6065-1—Verification of returns.
- 157.6071-1—Time for filing returns.
- 157.6081-1—Automatic extension of time for filing a return due under chapter 55.
- 157.6091-1—Place for filing returns.
- 157.6107-1—Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 157.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 157.6151-1—Time and place for paying of tax shown on returns.
- 157.6161-1—Extension of time for paying tax.
- 157.6165-1—Bonds where time to pay tax has been extended.
- 157.6694-1—Section 6694 penalties applicable to tax return preparer.
- 157.6694-2—Penalties for understatement due to an unreasonable position.
- 157.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 157.6694-4—Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 157.6695-1—Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 157.6696-1—Claims for credit or refund by tax return preparers.
- 157.7701-1—Tax return preparer.