§ 53.6001-1 Notice or regulations requiring records, statements, and special returns
§ 53.6011-1 General requirement of return, statement or list
§ 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers
§ 53.6060-1 Reporting requirements for tax return preparers
§ 53.6061-1 Signing of returns and other documents
§ 53.6065-1 Verification of returns
§ 53.6071-1 Time for filing returns
§ 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund
§ 53.6091-1 Place for filing chapter 42 tax returns
§ 53.6091-2 Exceptional cases
§ 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
§ 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed
§ 53.6151-1 Time and place for paying tax shown on returns
§ 53.6161-1 Extension of time for paying tax or deficiency
§ 53.6165-1 Bonds where time to pay tax or deficiency has been extended
§ 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 53.6651-1 Failure to file tax return or to pay tax
§ 53.6694-1 Section 6694 penalties applicable to tax return preparer
§ 53.6694-2 Penalties for understatement due to an unreasonable position
§ 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct
§ 53.6694-4 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
§ 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§ 53.6696-1 Claims for credit or refund by tax return preparers
§ 53.7101-1 Form of bonds
§ 53.7701-1 Tax return preparer

Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 53 > Subpart L - Procedure and Administration

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Statute: A law passed by a legislature.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.