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§ 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
(a)In general. A person who is a signing tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B 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.