26 CFR §44.6696-1 — -1 Claims for credit or refund by tax return preparers.

1. (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 tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1 of this chapter will apply.
2. (b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.