(4) Furnishing identifying number of tax return preparer Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e).


26 USC § 6109(a)(4)

Scoping language

For purposes of this paragraph
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