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Treasury Regulations (26 C.F.R.)

26 CFR § 56.6107-1

Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.

Official textecfr.govlast amended

# (a) In general.

A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity 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.

[T.D. 9436, 73 FR 78460, Dec. 22, 2008]

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In this part (24 sections)
  1. 56.4911-0 · Outline of regulations under section 4911.
  2. 56.4911-1 · Tax on excess lobbying expenditures.
  3. 56.4911-2 · Lobbying expenditures, direct lobbying communications, and…
  4. 56.4911-3 · Expenditures for direct and/or grass roots lobbying…
  5. 56.4911-4 · Exempt purpose expenditures.
  6. 56.4911-5 · Communications with members.
  7. 56.4911-6 · Records of lobbying and grass roots expenditures.
  8. 56.4911-7 · Affiliated group of organizations.
  9. 56.4911-8 · Excess lobbying expenditures of affiliated group.
  10. 56.4911-9 · Application of section 501(h) to affiliated groups of…
  11. 56.4911-10 · Members of a limited affiliated group of organizations.
  12. 56.6001-1 · Notice or regulations requiring records, statements, and…
  13. 56.6011-1 · General requirement of return, statement, or list.
  14. 56.6011-4 · Requirement of statement disclosing participation in…
  15. 56.6060-1 · Reporting requirements for tax return preparers.
  16. 56.6107-1 · Tax return preparer must furnish copy of return and claim…
  17. 56.6109-1 · Tax return preparers furnishing identifying numbers for…
  18. 56.6694-1 · Section 6694 penalties applicable to tax return preparer.
  19. 56.6694-2 · Penalties for understatement due to an unreasonable…
  20. 56.6694-3 · Penalty for understatement due to willful, reckless, or…
  21. 56.6694-4 · Extension of period of collection when tax return preparer…
  22. 56.6695-1 · Other assessable penalties with respect to the preparation…
  23. 56.6696-1 · Claims for credit or refund by tax return preparers.
  24. 56.7701-1 · Tax return preparer.
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