26 CFR 28.6696-1
§ 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 28.6696-1, § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112915
- Permanent ID
ys:prov:112915@1- SHA-256
226641d7d01f5541466d6d4034486baec9c7608fb3722730413131d3d40be747
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) In general. With respect to claims for credit or refund by a tax return preparer who prepared a return or clai for refund for any section 2801 tax, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A of the Code, the rules under § 1.6696-1 of this chapter will apply.
(b) Applicability date. This section applies to returns and claims for refund filed, appraisals, and advice provided, on or after January 14, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.