Code of Federal Regulations · Section

§ 54.6107-1 — -1 Tax Return Preparer Must Furnish Copy Of Return Or Claims For Refund To Taxpayer And Must Retain A Copy Or Record

26 C.F.R. § 54.6107-1

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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 43 of subtitle D 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.

26 C.F.R. § 54.6091-1 26 C.F.R. § 54.6109-1

Authorizing Statute

Excise tax on certain accumulations in qualified retirement plans
26 U.S.C. § 4974
Regulations
26 U.S.C. § 9833
Failure of employer to make comparable health savings account contributions
26 U.S.C. § 4980G
Shared responsibility for employers regarding health coverage
26 U.S.C. § 4980H
Extension of time for filing returns
26 U.S.C. § 6081
Preventing surprise medical bills
26 U.S.C. § 9816
Information returns of tax return preparers
26 U.S.C. § 6060
Increased portability through limitation on preexisting condition exclusions
26 U.S.C. § 9801
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Failure to satisfy continuation coverage requirements of group health plans
26 U.S.C. § 4980B
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
26 U.S.C. § 4980F
Rules and regulations
26 U.S.C. § 7805
Identifying numbers
26 U.S.C. § 6109
General requirement of return, statement, or list
26 U.S.C. § 6011