§6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
1 cases·1 cited
Statute Text — 26 U.S.C. §6107
Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer’s signature.
Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—
retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and
make such copy or list available for inspection upon request by the Secretary.
The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.
For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §1.6107-1(a) Furnishing copy to taxpayer—(1) A person who is a signing tax return preparer of any return of tax or claim for refund of tax under the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the taxpayer (or nontaxable entity) not later than the time the return or claim for refund is presented for the signature of the taxpayer (or nontaxable entity).
- Treas. Reg. §Treas. Reg. §1.6107-1(b) Copy or record to be retained.
- Treas. Reg. §Treas. Reg. §1.6107-1(c) Tax return preparer.
- Treas. Reg. §Treas. Reg. §1.6107-1(d) Penalties.
- Treas. Reg. §Treas. Reg. §1.6107-1(e) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §1.6107-1(i) §1.6107-1(i)
- Treas. Reg. §Treas. Reg. §1.6107-2 Form and manner of furnishing copy of return and retaining copy or record
- Treas. Reg. §Treas. Reg. §1.6107-2(a) In general.
- Treas. Reg. §Treas. Reg. §1.6107-2(b) Effective date.
- Treas. Reg. §Treas. Reg. §156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §156.6107-1(a) In general.
- Treas. Reg. §Treas. Reg. §156.6107-1(b) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §157.6107-1(a) In general.
- Treas. Reg. §Treas. Reg. §157.6107-1(b) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §20.6107-1(a) In general.
- Treas. Reg. §Treas. Reg. §20.6107-1(b) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §25.6107-1(a) In general.
- Treas. Reg. §Treas. Reg. §25.6107-1(b) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Treas. Reg. §Treas. Reg. §26.6107-1(a) In general.
- Treas. Reg. §Treas. Reg. §26.6107-1(b) Effective/applicability date.