Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer's signature.
Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—
(1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and
(2) make such copy or list available for inspection upon request by the Secretary.
The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.
For purposes of this section, the terms "return" and "claim for refund" have the respective meanings given to such terms by section 6696(e), and the term "return period" has the meaning given to such term by section 6060(c).
(Added Pub. L. 94–455, title XII, §1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, §8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)
A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Pub. L. 89–713, §4(c), 80 Stat. 1110, authorized an alphabetical list of names of all persons who have paid special taxes under subtitle D or E of this title to be kept for public inspection, prior to repeal by Pub. L. 90–618, title II, §203(a), Oct. 22, 1968, 82 Stat. 1235.
2007—Pub. L. 110–28, §8246(a)(2)(C)(i)(I), substituted "Tax return preparer" for "Income tax return preparer" in section catchline.
Subsec. (a). Pub. L. 110–28, §8246(a)(2)(C)(i)(II), substituted "a tax return preparer" for "an income tax return preparer".
Subsec. (b). Pub. L. 110–28, §8246(a)(2)(C)(i)(II), (III), substituted "tax return preparer" for "income tax return preparer" in heading and "a tax return preparer" for "an income tax return preparer" in text.
Subsec. (c). Pub. L. 110–28, §8246(a)(2)(C)(i)(IV), substituted "tax return preparers" for "income tax return preparers".
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.
Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.
§ 1.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
§ 1.6107-2 | Form and manner of furnishing copy of return and retaining copy or record |
§ 20.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 25.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 26.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 31.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 40.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 41.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 44.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
§ 53.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
§ 54.6107-1 | Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record |
§ 55.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
§ 56.6107-1 | Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record |
§ 156.6107-1 | Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record |
§ 157.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.
 The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.