§ 6060. Information returns of tax return preparers
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(a)General rule Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
(b)Alternative reporting In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
(c)Return period defined For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
(Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201; Pub. L. 113–295, div. A, title II, § 221(a)(109), Dec. 19, 2014, 128 Stat. 4053.)
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Cited by 32 sections · top 18
U.S. Code
- § 6103Confidentiality and disclosure of returns and return information
- § 7701Definitions
- § 6109Identifying numbers
- § 6503Suspension of running of period of limitation
- § 6695Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6694Understatement of taxpayer’s liability by tax return preparer
- § 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6696Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- § 7407Action to enjoin tax return preparers
- § 7427Tax return preparers
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U.S. Code
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- Pub. L. 94–455, title XII, § 1203(e)
- 90 Stat. 1691
- Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i)
- 121 Stat. 201
- 128 Stat. 4053
- Pub. L. 110–28, § 8246(a)(2)(A)(i)
- Pub. L. 110–28, § 8246(a)(2)(A)(ii)
- Pub. L. 110–28, title VIII, § 8246(c)
- 121 Stat. 203
- section 1203(j) of Pub. L. 94–455
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§ 6060
Information returns of tax return preparers
Fed. Reg.×19
U.S.C.×10
Stat.×3
Pub. L.Pub. L. 94–455, title XII, § 1203(e)
Stat.90 Stat. 1691
Pub. L.Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i)
Stat.121 Stat. 201
Stat.128 Stat. 4053
Cites 13 · showing 8Cited by 32 across 3 sources