§ 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

OLRC 119-134 · eCFR 2026-10-19 · 17 regs · 1 amending Acts · cited by 1 sections

Enacted 1976 · Pub. L. 94-455 Amended · 1 Acts

19762007(a) Furnishing copy to taxpayer(b) Copy or list to be retained by tax return preparer(c) Regulations(d) Definitions
Prior provisions 1
  • 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.
Connections Cited by 1 · Cites 2
§ 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
§ 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.§ 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.§ 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.§ 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.§ 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.§ 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.§ 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.§ 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.§ 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.§ 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
Amended 2007
  • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section catchline.

Forms: Form 1040; Form 1040A; Form 1040EZ

Final rules 4

    (a) Furnishing copy to taxpayer 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.

    Amended 2007
    • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.
    Cited by 5

      (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—

      Amended 2007
      • 2007 Pub. L. 110-28 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.

      Cases: United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994); United States v. Carley, 783 F.2d 341 (2d Cir. 1986)

      Cited by 4

        (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.

        (c) Regulations 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.

        Amended 2007
        • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), substituted “tax return preparers” for “income tax return preparers”.

        (d) Definitions 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).