Code of Federal Regulations · Section
§ 40.6696-1 — -1 Claims For Credit Or Refund By Tax Return Preparers
26 C.F.R. § 40.6696-1
View:
(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.
Authorizing Statute
-
Identifying numbers26 U.S.C. § 6109
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Period covered by returns or other documents26 U.S.C. § 6101
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Rules and regulations26 U.S.C. § 7805
-
Mode or time of collection26 U.S.C. § 6302
-
General requirement of return, statement, or list26 U.S.C. § 6011