26 CFR §28.6696-1

1. (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.
2. (b)Applicability date. This section applies to returns and claims for refund filed, appraisals, and advice provided, on or after January 14, 2025.