(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 § 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.
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