(a) In general. Each tax return or claim for refund under Chapter 42 of the Internal Revenue Code prepared by one or more signing tax return preparers must include the identifying number of the preparer required by Sec. 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in Sec. 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. [T.D. 9436, 73 FR 78457, Dec. 22, 2008]