§ 40.6696-1 - Claims for credit or refund by tax return preparers.

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§ 40.6696-1 Claims for credit or refund by tax return preparers.

(a) In general. The rules under § 1.6696-1 of this chapter will apply for claims for credit or refund by a tax return preparer who prepared a return or claim for refund of any tax to which this part 40 applies.

(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 78455, Dec. 22, 2008; 74 FR 5106, Jan. 29, 2009]

                    
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§ 40.6696-1 - Claims for credit or refund by tax return preparers.

§ 40.6696-1 Claims for credit or refund by tax return preparers.