Code of Federal Regulations · Section
§ 53.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund Filed
26 C.F.R. § 53.6109-1
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(a) In general. Each tax return or claim for refund under Chapter 42 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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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