(a) In general. Each tax return or claim for refund of tax under Chapter 43 of subtitle D 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 78458, Dec. 22, 2008]