Code of Federal Regulations · Section

§ 44.6060-1 — -1 Reporting Requirements For Tax Return Preparers

26 C.F.R. § 44.6060-1

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(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of tax on wagers under sections 4401 or 4411, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.

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

26 C.F.R. § 44.6011(a)-1 26 C.F.R. § 44.6071-1

Authorizing Statute

Identifying numbers
26 U.S.C. § 6109
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
Rules and regulations
26 U.S.C. § 7805