Code of Federal Regulations · Section
§ 157.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
26 C.F.R. § 157.6109-1
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(a) In general. Each tax return or claim for refund for tax under section 5891 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.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Time for filing returns and other documents26 U.S.C. § 6071
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General requirement of return, statement, or list26 U.S.C. § 6011
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Signing of returns and other documents26 U.S.C. § 6061
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Place for filing returns or other documents26 U.S.C. § 6091
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Extension of time for paying tax26 U.S.C. § 6161
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109