26 U.S. Code § 6060 - Information returns of tax return preparers

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(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.

Source

(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) ofPub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.

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26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

26 CFR Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

26 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

26 CFR Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

26 CFR Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES

26 CFR Part 54 - PENSION EXCISE TAXES

26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

26 CFR Part 56 - PUBLIC CHARITY EXCISE TAXES

26 CFR Part 156 - EXCISE TAX ON GREENMAIL

26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

 

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