Section 40.6696-1 - Claims for credit or refund by tax return preparers(a)In general. The rules under § 1.6696-1 of this chapter will apply for claims for credit or refund by a tax return preparer who prepared a return or claim for refund of any tax to which this part 40 applies.(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 78455 , Dec. 22, 2008; 74 FR 5106 , Jan. 29, 2009