26 CFR 41.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

Regulations last checked for updates: Feb 16, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025

View all text of Subpart C [§ 41.6001-1 - § 41.7701-1]

§ 41.6107-1 - 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 excise tax under section 4481 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 78455, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 41.6107-1