26-U.S.C.-6060
§6060 – Information Returns of Tax Return Preparers
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart F > Section 6060
Details
- Reference: Section 6060
- Legend: §6060 – Information Returns of Tax Return Preparers
- USCode Year: 2013
Provision Content
(a) General rule
Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
(b) Alternative reporting
In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
(c) Return period defined
For purposes of subsection (a), the term return period means the 12-month period beginning on July 1 of each year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.
(Added Pub. L. 94–455, title XII, §1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, §8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201.)
Amendments
2007—Pub. L. 110–28, §8246(a)(2)(A)(i), substituted tax return preparers for income tax return preparers in section catchline.
Subsec. (a). Pub. L. 110–28, §8246(a)(2)(A)(ii), substituted a tax return preparer for an income tax return preparer in two places, each tax return preparer for each income tax return preparer, and another tax return preparer for another income tax return preparer.
Effective Date of 2007 Amendment
Pub. L. 110–28, title VIII, §8246(c), May 25, 2007, 121 Stat. 203, provided that: The amendments made by this section [amending this section and sections 6103, 6107, 6109, 6503, 6694 to 6696, 7407, 7427, and 7701 of this title] shall apply to returns prepared after the date of the enactment of this Act [May 25, 2007].
Effective Date
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6052 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6052, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6052 in the Legal Encyclopedia: Information Returns
In this entry about 26-U.S.C.-6052, find legal reference material, bibliographies and premiere content related to information returns in the American Encyclopedia of Law, presenting a comprehensive view of the United States information returns-specific issues, written by authorities in the field.
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