26 CFR 40.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 40.6107-1 - Tax return preparer must furnish copy of return 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 tax to which this part 40 applies shall 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) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5105, Jan. 29, 2009]

authority: 26 U.S.C. 7805.

source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

cite as: 26 CFR 40.6107-1