Code of Federal Regulations · Section

§ 44.6107-1 — -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record

26 C.F.R. § 44.6107-1

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(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax on wagers under sections 4401 or 4411 shall furnish a completed copy of the return or claim for refund to the taxpayer, and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.

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

26 C.F.R. § 44.6091-1 26 C.F.R. § 44.6109-1

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