Sec. 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) In general.

Each tax return or claim for refund of tax under chapter 44 of Subtitle D prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.

(b) Effective/applicability date.

Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.