26-U.S.C.-6107
§6107 – Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain A Copy Or List
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter B > Section 6107
Details
- Reference: Section 6107
- Legend: §6107 – Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain A Copy Or List
- USCode Year: 2013
Provision Content
(a) Furnishing copy to taxpayer
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 taxpayers signature.
(b) Copy or list to be retained by tax return preparer
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.
(c) Regulations
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.
(d) Definitions
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.)
Prior Provisions
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.
Amendments
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.
Effective Date of 2007 Amendment
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.
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.-6081 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6081, 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.-6072 in the Legal Encyclopedia: Tax Procedure
In this entry about 26-U.S.C.-6072, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
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