26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

§ 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.

[T.D. 9436, 73 FR 78454, Dec. 22, 2008]