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.
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-
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 6060(c).
26 U.S.C. § 6107
PRIOR PROVISIONSA 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.
AMENDMENTS2007- 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. 110-28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110-28 set out as a note under sectionof this title.
EFFECTIVE DATESection 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 sectionof this title.
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
- The term "taxpayer" means any person subject to any internal revenue tax.