§ 28.6107-1. Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
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/us/cfr/t26/s§ 28.6107-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. A person who is a signing tax return preparer of any return or claim for refund of any section 2801 tax must 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)Applicability date. This section applies to returns and claims for refund filed on or after January 14, 2025.