Code of Federal Regulations · Section

§ 54.6696-1 — -1 Claims For Credit Or Refund By Tax Return Preparers

26 C.F.R. § 54.6696-1

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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 excise tax under chapter 43 of subtitle D 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. § 54.6695-1 26 C.F.R. § 54.7701-1

Authorizing Statute

Excise tax on certain accumulations in qualified retirement plans
26 U.S.C. § 4974
Regulations
26 U.S.C. § 9833
Failure of employer to make comparable health savings account contributions
26 U.S.C. § 4980G
Shared responsibility for employers regarding health coverage
26 U.S.C. § 4980H
Extension of time for filing returns
26 U.S.C. § 6081
Preventing surprise medical bills
26 U.S.C. § 9816
Information returns of tax return preparers
26 U.S.C. § 6060
Increased portability through limitation on preexisting condition exclusions
26 U.S.C. § 9801
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Failure to satisfy continuation coverage requirements of group health plans
26 U.S.C. § 4980B
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
26 U.S.C. § 4980F
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109
General requirement of return, statement, or list
26 U.S.C. § 6011