§ 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

Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 55 > Subpart C - Procedure and Administration

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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.
  • 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.
  • 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.