26 CFR § 28.6696-1 - Claims for credit or refund by tax return preparers and appraisers.
---
identifier: "/us/cfr/t26/s28.6696-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 28.6696-1 - Claims for credit or refund by tax return preparers and appraisers."
title_number: 26
title_name: "Internal Revenue"
section_number: "28.6696-1"
section_name: "Claims for credit or refund by tax return preparers and appraisers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "28"
part_name: "IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "90 FR 3395, Jan. 14, 2025, unless otherwise noted."
cfr_part: "28"
---
# 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
(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.
(b) *Applicability date.* This section applies to returns and claims for refund filed, appraisals, and advice provided, on or after January 14, 2025.