26 CFR 31.6696-1
§ 31.6696-1 Claims for credit or refund by tax return preparers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6696-1, § 31.6696-1 Claims for credit or refund by tax return preparers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113276
- Permanent ID
ys:prov:113276@1- SHA-256
6b2f92c797d6581a320e8b62904f481bd1c938108980bc886083a0dde9fc226a
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. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for employment tax under chapters 21 through 25 of subtitle C 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.