§ 28.6060-1. Reporting requirements for tax return preparers.
76 words·~1 min read·
/us/cfr/t26/s§ 28.6060-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. A person that employs one or more signing tax return preparers to prepare a return or claim for refund of section 2801 tax, other than for that person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
(b)Applicability date. This section applies with regard to returns and claims for refund filed on or after January 14, 2025