26 USC 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

U.S Code last checked for updates: Nov 22, 2024

§ 6107.

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

(a)

Furnishing copy to taxpayer

(b)

Copy or list to be retained by tax return preparer

Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—

(1)

retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and

(2)

make such copy or list available for inspection upon request by the Secretary.

(c)

Regulations

(d)

Definitions

(Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)

cite as: 26 USC 6107