Treasury Regulations (26 C.F.R.)
26 CFR § 44.6060-1
Reporting requirements for tax return preparers.
Official textecfr.govlast amended
# (a) In general.
A person that employs one or more tax return preparers to prepare a return or claim for refund of tax on wagers under sections 4401 or 4411, 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 § 1.6060-1 of this chapter.
# (b) Effective/applicability date.
This section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78456, Dec. 22, 2008]
Source: view the official text
In this part (39 sections)
- 44.0-1 · Introduction.
- 44.0-2 · General definitions and use of terms.
- 44.0-3 · Scope of regulations.
- 44.0-4 · Extent to which the regulations in this part supersede prior…
- 44.4401-1 · Imposition of tax.
- 44.4401-2 · Person liable for tax.
- 44.4401-3 · When tax attaches.
- 44.4402-1 · Exemptions.
- 44.4403-1 · Daily record.
- 44.4404-1 · Territorial extent.
- 44.4411-1 · Imposition of tax.
- 44.4412-1 · Registration.
- 44.4413-1 · Certain provisions made applicable.
- 44.4421-1 · Definitions.
- 44.4422-1 · Doing business in violation of Federal or State law.
- 44.4901-1 · Payment of special tax.
- 44.4902-1 · Partnership liability.
- 44.4905-1 · Change of ownership.
- 44.4905-2 · Change of address.
- 44.4905-3 · Liability for failure to register change or removal.
- 44.4906-1 · Cross reference.
- 44.6001-1 · Record requirements.
- 44.6011(a)-1 · (a)-1 Returns.
- 44.6060-1 · Reporting requirements for tax return preparers.
- 44.6071-1 · Time for filing return.
- 44.6091-1 · Place for filing returns.
- 44.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 44.6109-1 · Tax return preparers furnishing identifying numbers for…
- 44.6151-1 · Time and place for paying taxes.
- 44.6419-1 · Credit or refund generally.
- 44.6419-2 · Credit or refund on wagers laid off by taxpayer.
- 44.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 44.6694-2 · Penalties for understatement due to an unreasonable…
- 44.6694-3 · Penalty for understatement due to willful, reckless, or…
- 44.6694-4 · Extension of period of collection when preparer pays 15…
- 44.6695-1 · Other assessable penalties with respect to the preparation…
- 44.6696-1 · Claims for credit or refund by tax return preparers.
- 44.7262-1 · Failure to pay special tax.
- 44.7701-1 · Tax return preparer.