Code of Federal Regulations · Section

§ 156.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund

26 C.F.R. § 156.6109-1

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(a) In general. Each tax return or claim for refund for tax under section 5881 of the Internal Revenue Code prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.

(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.

26 C.F.R. § 156.6107-1 26 C.F.R. § 156.6151-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001