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26 U.S.C. § 6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
Federal law — U.S. Code and appendices · legal_authorities
**(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 taxpayer’s 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).
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Source location: Title 26, Chapter 61, § 6107; chapter-061-information-and-returns.md
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**(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 taxpayer’s 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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(1) **Person** — The term “person” shall be construed to mean an+d include an individual, a trust, estate, partnership, association, company or corporation.
(2) **Partnership and partner** — The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
(3) **Corporation** — The term “corporation” includes associations, joint-stock companies, and insurance companies.
(4) **Domestic** — The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
(5) **Foreign** — The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
(6) **Fiduciary** — The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(7) **Stock** — The term “stock” includes shares in an association, joint-stock company, or insurance company.
(8) **Shareholder** — The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
(9) **United States** — The term “United States” when used in a geographical sense includes only the States and the District of Columb
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7701
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Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6060
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Federal law — U.S. Code and appendices · legal_authorities
Page 3480
TITLE 26—INTERNAL REVENUE CODE
[§ 6106
with a possession of the United States) pro-
viding for the avoidance of double taxation,
the
prevention
of
fiscal
evasion,
non-
discrimination with respect to taxes, the ex-
change of tax relevant information with the
United States, or mutual assistance in tax
matters.
(d) Cross references
For penalties for the unauthorized disclosure of
tax convention information which is return or re-
turn information, see sections 7213, 7213A, and 7431.
(Added Pub. L. 106–554, § 1(a)(7) [title III,
§ 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633;
amended Pub. L. 107–134, title II, § 201(c)(9), Jan.
23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV,
§ 417(18), Mar. 9, 2002, 116 Stat. 56.)
Editorial Notes
PRIOR PROVISIONS
A prior section 6105, act Aug. 16, 1954, ch. 736, 68A
Stat. 755, authorized the Secretary or his delegate to
compile, beginning after June 31, 1941, all cases in
which relief from excess profits tax has been allowed,
prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(7),
Oct. 4, 1976, 90 Stat. 1824.
AMENDMENTS
2002—Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A),
struck out ‘‘or’’ at end.
Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par.
(3). Former par. (3) redesignated (4).
Pub. L. 107–134, § 201(c)(9)(B), substituted ‘‘paragraph
(1), (2), or (3)’’ for ‘‘paragraphs (1) or (2)’’.
Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesig-
nated par. (3) as (4).
Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out ‘‘any’’
after subpar. designation.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–134 applicable to disclo-
sures made on or after Jan. 23, 2002, see section 201(d)
of Pub. L. 107–134, set out as a note
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6107
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