20.6694-1—Section 6694 penalties applicable to tax return preparer.
(a) In general.
For general definitions regarding section 6694 penalties applicable to preparers of estate tax returns or claims for refund, see § 1.6694-1 of this chapter.
(b) Effective/applicability date.
Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.