26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.
(a)In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, the rules under § 1. 6696-1 of this chapter will apply.
(b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.