Code of Federal Regulations · Section
§ 44.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
26 C.F.R. § 44.6109-1
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(a) In general. Each tax return or claim for refund of tax under sections 4401 or 4411 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. This section is applicable for returns and claims for refund filed after December 31, 2008.
Authorizing Statute
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Identifying numbers26 U.S.C. § 6109
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805