Part 3 · Practices & Procedures

Preparer Penalties: Preparer Penalties (§6694/§6695)

Preparer Penalties: Preparer Penalties (§6694/§6695) is a critical concept in EA Exam Part 3, Practices & Procedures. This topic covers essential tax principles that frequently appear on the exam. Understanding preparer penalties (§6694/§6695) is crucial for passing Part 3.

Topic overview

Exam partPart 3: Representation, Practices & Procedures
DomainPractices & Procedures
TopicPreparer Penalties
Difficultyeasy – medium – hard
Last updated2025-tax-year

Official IRS sources

Related keywords

preparer-penaltiessection-6694section-6695unreasonable-position

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