26 CFR § 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.
---
identifier: "/us/cfr/t26/s20.6696-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.6696-1"
section_name: "Claims for credit or refund by tax return preparers or appraisers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
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. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---
# 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
(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 estate tax under chapter 11 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, 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 78451, Dec. 22, 2008]