# Treas. Reg. § 26.6696-1: Claims for credit or refund by tax return preparers.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-26.6696-1>. Interprets 26 U.S.C. § 6696.

(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 generation-skipping transfer tax under chapter 13 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 78453, Dec. 22, 2008]