# Treas. Reg. § 28.6107-1: Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6107-1>. Interprets 26 U.S.C. § 6107.

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of any section 2801 tax must furnish a completed copy of the return or claim for refund to the taxpayer and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter. 

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