§ 31.6696-1. Claims for credit or refund by tax return preparers.

Other regulations under § 6696

• § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
• § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
• § 25.6696-1 Claims for credit or refund by tax return preparers.
• § 26.6696-1 Claims for credit or refund by tax return preparers.
• § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
• § 40.6696-1 Claims for credit or refund by tax return preparers.
• § 41.6696-1 Claims for credit or refund by tax return preparers.
• § 44.6696-1 Claims for credit or refund by tax return preparers.
• § 53.6696-1 Claims for credit or refund by tax return preparers.
• § 54.6696-1 Claims for credit or refund by tax return preparers.
• § 55.6696-1 Claims for credit or refund by tax return preparers.
• § 56.6696-1 Claims for credit or refund by tax return preparers.
• § 58.6696-1 Claims for credit or refund by tax return preparers.
• § 156.6696-1 Claims for credit or refund by tax return preparers.
• § 157.6696-1 Claims for credit or refund by tax return preparers.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 22, 2008Issued by T.D. 9436 (73 FR 78454)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6694-2 Penalties for understatement due to an unreasonable position.
• § 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 31.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• § 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• § 31.6696-1 Claims for credit or refund by tax return preparers.
• § 31.7701-1 Tax return preparer.
• § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 31.7805-1 Promulgation of regulations.