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Sec. 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.

(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 estate tax under chapter 11 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, 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.

[Added by T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008.]

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