![]() ![]() The regulations in this part 40 are designated “Excise Tax Procedural Regulations.” The regulations set forth administrative provisions relating to the excise taxes imposed by chapters 31, 32, 33, 34, 36, 38, 39, and 49 (except for the chapter 32 tax imposed by section 4181 (firearms tax) and the chapter 36 taxes imposed by sections 4461 (harbor maintenance tax) and 4481 (heavy vehicle use tax)), and to floor stocks taxes imposed on articles subject to any of these taxes. Other assessable penalties with respect to the preparation of tax returns for other persons.Ĭlaims for credit or refund by tax return preparers. Penalty for understatement due to willful, reckless, or intentional conduct.Įxtension 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. ![]() ![]() Penalties for understatement due to an unreasonable position. Section 6694 penalties applicable to tax return preparer. Voluntary payments of excise taxes by electronic funds transfer. Time and place for paying tax shown on return. Tax return preparers furnishing identifying numbers for returns or claims for refund. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. Reporting requirements for tax return preparers. ![]()
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4/13/2023 04:42:06 pm
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