Code of Federal Regulations · Section
§ 53.6107-1 — -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
26 C.F.R. § 53.6107-1
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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 under Chapter 42 of the Internal Revenue Code 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 to returns and claims for refund filed after December 31, 2008.
Authorizing Statute
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Information returns of tax return preparers26 U.S.C. § 6060
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General requirement of return, statement, or list26 U.S.C. § 6011
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Identifying numbers26 U.S.C. § 6109
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Rules and regulations26 U.S.C. § 7805
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Extension of time for filing returns26 U.S.C. § 6081