StacksVerified U.S. regulatory reference

26 CFR §40.6696-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. The rules under § 1.6696-1 of this chapter will apply for claims for credit or refund by a tax return preparer who prepared a return or claim for refund of any tax to which this part 40 applies.
  2. (b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.