# 26 U.S.C. § 6107: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6107(a)(1). ## § 6107(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. ## § 6107(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— **§ 6107(b)(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 **§ 6107(b)(2)** make such copy or list available for inspection upon request by the Secretary. ## § 6107(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. ## § 6107(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). ## Regulations - [Treas. Reg. § 1.6107-1](/26/reg/1.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 1.6107-2](/26/reg/1.6107-2.md): Form and manner of furnishing copy of return and retaining copy or record. (interprets § 6107) - [Treas. Reg. § 20.6107-1](/26/reg/20.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 25.6107-1](/26/reg/25.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 26.6107-1](/26/reg/26.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 28.6107-1](/26/reg/28.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 31.6107-1](/26/reg/31.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 40.6107-1](/26/reg/40.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 41.6107-1](/26/reg/41.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 44.6107-1](/26/reg/44.6107-1.md): Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 53.6107-1](/26/reg/53.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 54.6107-1](/26/reg/54.6107-1.md): Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 55.6107-1](/26/reg/55.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 56.6107-1](/26/reg/56.6107-1.md): Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 58.6107-1](/26/reg/58.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 156.6107-1](/26/reg/156.6107-1.md): Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) - [Treas. Reg. § 157.6107-1](/26/reg/157.6107-1.md): Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. (interprets § 6107) ## Forms named in the regulations - [Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf) - [Form 1040A](https://www.irs.gov/pub/irs-pdf/f1040a.pdf) - [Form 1040EZ](https://www.irs.gov/pub/irs-pdf/f1040ez.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [73 FR 78430](https://www.federalregister.gov/documents/2008/12/22/E8-29750/tax-return-preparer-penalties-under-sections-6694-and-6695) (2008): Tax Return Preparer Penalties Under Sections 6694 and 6695 - [69 FR 15248](https://www.federalregister.gov/documents/2004/03/25/04-6621/tax-return-preparers-electronic-filing) (2004): Tax Return Preparers-Electronic Filing ## Leading cases - [United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994)](https://www.courtlistener.com/opinion/680763/united-states-v-neil-t-nordbrock/) - [United States v. Carley, 783 F.2d 341 (2d Cir. 1986)](https://www.courtlistener.com/opinion/464801/united-states-v-thomas-j-carley/) ## Connections Cites: § 6060 Information returns of tax return preparers; § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B Cited by: § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons ## Prior provisions - 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. ## Amendments - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1690 - 2007-05-25: [Pub. L. 110-28](/26/act/110-28.md), 121 Stat. 201