SUBPART C—Procedure and Administration (§55.6001-1 to §55.7701-1)
- 55.6001-1—Notice or regulations requiring records, statements, and special returns.
- 55.6011-1—General requirement of return, statement, or list.
- 55.6060-1—Reporting requirements for tax return preparers.
- 55.6061-1—Signing of returns and other documents.
- 55.6065-1—Verification of returns.
- 55.6071-1—Time for filing returns.
- 55.6081-1—Automatic extension of time for filing a return due under Chapter 44.
- 55.6091-1—Place for filing Chapter 44 tax returns.
- 55.6091-2—Exceptional cases.
- 55.6107-1—Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 55.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 55.6151-1—Time and place for paying of tax shown on returns.
- 55.6161-1—Extension of time for paying tax or deficiency.
- 55.6165-1—Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1—Section 6694 penalties applicable to tax return preparer.
- 55.6694-2—Penalties for understatement due to an unreasonable position.
- 55.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 55.6694-4—Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 55.6695-1—Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 55.6696-1—Claims for credit or refund by tax return preparers.
- 55.7701-1—Tax return preparer.