26 U.S.C. § 6107 — Tax return preparer must furnish copy of

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 under section 6103 of this title. [§ 6106. Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756, re- lated to inspection of unemployment tax returns. § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list (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 re- turn or claim is presented for such taxpayer’s signature. (b) Copy or list to be retained by tax return pre- parer 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 tax- payer identification number of the taxpayer for whom such return or claim was prepared, and (2) make such copy or list available for in- spection 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 ‘‘re- turn’’ and ‘‘claim for refund’’ have the respec- tive 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.) Editorial Notes 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 re- peal 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 pre- parer’’ in section catchline. Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), sub- stituted ‘‘a tax return preparer’’ for ‘‘an income tax re- turn preparer’’. Subsec. (b). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted ‘‘tax return preparer’’ for ‘‘income tax re- turn 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), sub- stituted ‘‘tax return preparers’’ for ‘‘income tax return preparers’’. Statutory Notes and Related Subsidiaries 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 sec- tion 7701 of this title. § 6108. Statistical publications and studies (a) Publication or other disclosure of statistics of income The Secretary shall prepare and publish not less than annually statistics reasonably avail- able with respect to the operations of the inter- nal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and cred-