26 CFR § 58.6696-1 - Claims for credit or refund by tax return preparers.
---
identifier: "/us/cfr/t26/s58.6696-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 58.6696-1 - Claims for credit or refund by tax return preparers."
title_number: 26
title_name: "Internal Revenue"
section_number: "58.6696-1"
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: "58"
part_name: "STOCK REPURCHASE EXCISE TAX"
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. 4501(f) and 7805."
regulatory_source: "T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted."
cfr_part: "58"
---
# 58.6696-1 Claims for credit or refund by tax return preparers.
(a) *In general.* The rules under § 1.6696-1 of this chapter apply to claims for credit or refund by a tax return preparer who prepared a return or claim for credit or refund for tax under chapter 37 of the Internal Revenue Code.
(b) *Applicability date.* This section applies to returns and claims for credit or refund filed, and advice provided, after June 28, 2024, and during taxable years ending after June 28, 2024.