26 CFR 156.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.

Regulations last checked for updates: Nov 24, 2024

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

View all text of Subpart B [§ 156.6001-1 - § 156.7701-1]

§ 156.6107-1 - Tax return preparer must furnish copy of return and 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 tax under section 5881 of the Internal Revenue Code 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 to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78461, Dec. 22, 2008]

authority: 26 U.S.C. 6001,6011,6061,6071,6091,6161,and

source: T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.

cite as: 26 CFR 156.6107-1