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26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805. Section 156.6060-1 also issued under 26 U.S.C. 6060(a); Section 156.6081-1 also issued under 26 U.S.C. 6081(a); See Part 156 for more
T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.
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(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 tax under section 5881 of the Internal Revenue Code, 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 78462, Dec. 22, 2008]