§ 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

503 words·~2 min read·/usc/title-26/section-6107

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(a)Furnishing copy to taxpayer Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer’s signature.

(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 The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection

(a)or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.

(d)Definitions For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).

(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.)

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Pub. L. 94–455, title XII, § 1203(c)
90 Stat. 1690
Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i)
121 Stat. 201
Aug. 16, 1954, ch. 736
68A Stat. 756
Pub. L. 89–713, § 4(c)
80 Stat. 1110
Pub. L. 90–618, title II, § 203(a)
82 Stat. 1235
Pub. L. 110–28, § 8246(a)(2)(C)(i)(I)
Pub. L. 110–28, § 8246(a)(2)(C)(i)(II)
Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV)
Pub. L. 110–28
section 8246(c) of Pub. L. 110–28
section 1203(j) of Pub. L. 94–455

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§ 6107

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

Fed. Reg.×4

Stat.×3

U.S.C.§ 6060

U.S.C.§ 7701

Pub. L.Pub. L. 94–455, title XII, § 1203(c)

Stat.90 Stat. 1690

Pub. L.Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i)

Stat.121 Stat. 201

ActAug. 16, 1954, ch. 736

Cites 18 · showing 7Cited by 7 across 2 sources