26 CFR 44.6107-1 - 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 Subpart E [§ 44.6001-1 - § 44.7701-1]

§ 44.6107-1 - 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 tax on wagers under sections 4401 or 4411 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 78456, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

cite as: 26 CFR 44.6107-1