Sec. 156.6696-1 Claims for credit or refund by tax return preparers.

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 Sec. 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.