26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

§ 31. 6060-1 Reporting requirements for tax return preparers.

(a)In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the recordkeeping and inspection requirements in the manner stated in § 1. 6060-1 of this chapter.

(b)Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78453, Dec. 22, 2008]