Source: https://www.irs.gov/tax-professionals/summary-of-preparer-penalties-under-title-26
Timestamp: 2019-04-26 06:32:05+00:00

Document:
IRC § 6694(b) – Understatement due to willful or reckless conduct. The penalty is the greater of $5,000 or 75% of the income derived by the tax return preparer with respect to the return or claim for refund.
IRC § 6695(a) – Failure to furnrish copy to taxpayer. The penalty is $50 for each failure to comply with IRC § 6107 regarding furnishing a copy of a return or claim to a taxpayer. The maximum penalty imposed on any tax return preparer shall not exceed $26,000 in a calendar year.
IRC § 6695(b) – Failure to sign return. The penalty is $50 for each failure to sign a return or claim for refund as required by regulations. The maximum penalty imposed on any tax return preparer shall not exceed $26,000 in a calendar year.
IRC § 6695(c) – Failure to furnish identifying number. The penalty is $50 for each failure to comply with IRC § 6109(a)(4) regarding furnishing an identifying number on a return or claim. The maximum penalty imposed on any tax return preparer shall not exceed $26,000 in a calendar year.
IRC § 6695(d) – Failure to retain copy or list. The penalty is $50 for each failure to comply with IRC § 6107(b) regarding retaining a copy or list of a return or claim. The maximum penalty imposed on any tax return preparer shall not exceed $26,000 in a return period.
IRC § 6695(e) – Failure to file correct information returns. The penalty is $50 for each failure to comply with IRC § 6060. The maximum penalty imposed on any tax return preparer shall not exceed $26,000 in a return period.
IRC § 6695(f) – Negotiation of check. The penalty is $520 for a tax return preparer who endorses or negotiates any check made in respect of taxes imposed by Title 26 which is issued to a taxpayer.
IRC § 6695(g) – Failure to be diligent in determining eligibility for child tax credit, American opportunity tax credit, and earned income credit. The penalty is $520 for each failure to comply with the EIC due diligence requirements imposed in regulations.
A federal district court may enjoin a tax return preparer from engaging in certain proscribed conduct, or in extreme cases, from continuing to act as a tax return preparer altogether.
A federal district court may enjoin a person from engaging in certain proscribed conduct (including any action, or failure to take action, which is in violation of Circular 230).

References: § 6694
 § 6695
 § 6107
 § 6695
 § 6695
 § 6109
 § 6695
 § 6107
 § 6695
 § 6060
 § 6695
 § 6695