Irc section 6694 a July 8, 2019 16 32 64 128 Irc section 6694 applies to Does irc section 6694 apply to state returns Irc section 6694 preparer penalty provisions apply to What penalty is covered under irc section 6694 a ) What does irc section 6694 apply to To which tax returns do irc section 6694 apply Circular 230 and irc section 6694