Code of Federal Regulations · Section

§ 156.6696-1 — -1 Claims For Credit Or Refund By Tax Return Preparers

26 C.F.R. § 156.6696-1

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(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 tax under section 5881 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.

26 C.F.R. § 156.6695-1 26 C.F.R. § 156.7701-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001