56.6696-1—Claims for credit or refund by tax return preparers.
(a) In general.
For rules relating to claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax under chapter 41 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.