26 CFR 28.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025

View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]

§ 28.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of any section 2801 tax must furnish a completed copy of the return or claim for refund to the taxpayer and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.

(b) Applicability date. This section applies to returns and claims for refund filed on or after January 14, 2025.

authority: 26 U.S.C. 7805.

source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.

cite as: 26 CFR 28.6107-1