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.
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.
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
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.
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. 110–28applicable to returns prepared after May 25, 2007, see section 8246(c) ofPub. L. 110–28, set out as a note under section
6060 of this title.
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Statutes at Large
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