26 CFR 31.6107-1
§ 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6107-1, § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113239
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Full text
(a) In general. A person who is a signing tax return preparer of any return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the taxpayer 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.