Section 31.6694-1 - Section 6694 penalties applicable to tax return preparer(a)In general. For general definitions regarding section 6694 penalties applicable to preparers of employment tax returns or claims for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, see § 1.6694-1 of this chapter.(b)Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.T.D. 9436, 73 FR 78453 , Dec. 22, 2008, as amended by T.D. 9436, 74 FR 5105 , Jan. 29, 2009