{"data":{"id":"us/26-cfr-31.6696-1","jurisdiction":"us","citation":"26 CFR 31.6696-1","heading":"-1 Claims for credit or refund by tax return preparers.","body":"(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 employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.\n(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2f386c3025dc2e2f2b4c5bc9ce99e7deac3d2059fb1472bc017598c2e0a2a001","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.6695-1","next":"us/26-cfr-31.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}