U.S. Code of Federal Regulations
Regulations most recently checked for updates: Dec 12, 2019
§ 44.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 44.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.