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Index  » Subchapter D  » Reg. 41.6060-1

Reg. 41.6060-1
Reporting requirements for tax return preparers

January 14, 2024

§ 41.6011(a)-1 « Browse » § 41.6071(a)-1

See related I.R.C. 6060

Treas. Reg. § 41.6060-1.  Reporting requirements for tax return preparers

(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of excise tax under section 4481, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in ยง 1.6060-1 of this chapter.

(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78455, Dec. 22, 2008]

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