26 CFR § 156.6696-1 - Claims for credit or refund by tax return preparers.

---
identifier: "/us/cfr/t26/s156.6696-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 156.6696-1 - Claims for credit or refund by tax return preparers."
title_number: 26
title_name: "Internal Revenue"
section_number: "156.6696-1"
section_name: "Claims for credit or refund by tax return preparers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "156"
part_name: "EXCISE TAX ON GREENMAIL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805."
regulatory_source: "T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted."
cfr_part: "156"
---


# 156.6696-1 Claims for credit or refund by tax return preparers.

(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 under section 5881 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.

[T.D. 9436, 73 FR 78462, Dec. 22, 2008]