# Treas. Reg. § 28.6060-1: Reporting requirements for tax return preparers.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6060-1>. Interprets 26 U.S.C. § 6060.

(a) In general. A person that employs one or more signing tax return preparers to prepare a return or claim for refund of section 2801 tax, other than for that person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter. 

(b) Applicability date. This section applies with regard to returns and claims for refund filed on or after January 14, 2025