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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6696-1

Claims for credit or refund by tax return preparers.

Official textecfr.govlast amended

# (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.

# (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 78454, Dec. 22, 2008]

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In this part (40 sections)
  1. 31.6109-1 · Supplying of identifying numbers.
  2. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  3. 31.6151-1 · Time for paying tax.
  4. 31.6157-1 · Cross reference.
  5. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  6. 31.6205-1 · Adjustments of underpayments.
  7. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  8. 31.6302-0 · Table of contents.
  9. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  10. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  11. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  12. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  13. 31.6302(b)-1 · (b)-1 Method of collection.
  14. 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
  15. 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
  16. 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
  17. 31.6302(c)-4 · (c)-4 Cross references.
  18. 31.6361-1 · Collection and administration of qualified State individual…
  19. 31.6402(a)-1 · (a)-1 Credits or refunds.
  20. 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
  21. 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
  22. 31.6404(a)-1 · (a)-1 Abatements.
  23. 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
  24. 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
  25. 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
  26. 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
  27. 31.6413(c)-1 · (c)-1 Special refunds.
  28. 31.6414-1 · Credit or refund of income tax withheld from wages.
  29. 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of…
  30. 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
  31. 31.6682-1 · False information with respect to withholding.
  32. 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
  33. 31.6694-2 · Penalties for understatement due to an unreasonable…
  34. 31.6694-3 · Penalty for understatement due to willful, reckless, or…
  35. 31.6694-4 · Extension of period of collection when tax return preparer…
  36. 31.6695-1 · Other assessable penalties with respect to the preparation…
  37. 31.6696-1 · Claims for credit or refund by tax return preparers.
  38. 31.7701-1 · Tax return preparer.
  39. 31.7701-2 · Definitions; spouse, husband and wife, husband, wife,…
  40. 31.7805-1 · Promulgation of regulations.
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