§ 6060. Information returns of tax return preparers

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1976

   Pub. L. 94–455 title XII § 1203(e) · 90 Stat. 1520

   Enacted · 26 U.S.C. § 6060

   Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691

   Source evidence

   Code source credit
   Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691

   Enacted provision · exact public law section
   (e) Preparer Must Fuji Annual Information Return.— Part III of subchapter A of chapter 61 (relating to information returns) is amended by adding at the end thereof the following new subpart: “Subpart F— Information Concerning Income Tax Return Preparers “Sec. 6060. Information returns of income tax return preparers. “SEC. 6060. INFORMATION RETURNS OF INCOME TAX RETURN PREPARERS. “(a) General Rule.— Any person who employs an income tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each income tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as an income tax return preparer is not the employee of another income tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such Regulations. manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period. “(b) Alternative Reporting.— In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources. “(c) Return Period Defined.— For purposes of subsection (a), the term ‘return period’ means the 12month period beginning on July 1 of each year, except that the first return period shall be the. 6montli period beginning on January 1, 1977, and ending on June 30, 1977.”

2. 2007

   Small Business and Work Opportunity Tax Act of 2007

   Pub. L. 110–28 § 8246(a)(2)(A)(i) · 121 Stat. 112

   Substituted · 26 U.S.C. § 6060

   Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section catchline.

   Enacted provision · exact public law section
   (i) Section 6060 26 USC 6060. is amended by striking “income tax return preparers” in the heading and inserting “tax return preparers”.

3. 2007

   Small Business and Work Opportunity Tax Act of 2007

   Pub. L. 110–28 § 8246(a)(2)(A)(ii) · 121 Stat. 112

   1. Substituted · 26 U.S.C. § 6060(a)

      Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “a tax return preparer” for “an income tax return preparer”

   2. Substituted · 26 U.S.C. § 6060(a)

      Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “each tax return preparer” for “each income tax return preparer”

   3. Substituted · 26 U.S.C. § 6060(a)

      Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “another tax return preparer” for “another income tax return preparer”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “a tax return preparer” for “an income tax return preparer” in two places, “each tax return preparer” for “each income tax return preparer”, and “another tax return preparer” for “another income tax return preparer”.

   Enacted provision · exact public law section
   (ii) Section 6060(a) is amended— (I) by striking “an income tax return preparer” each place it appears and inserting “a tax return preparer”, (II) by striking “each income tax return preparer” and inserting “each tax return preparer”, and (III) by striking “another income tax return preparer” and inserting “another tax return preparer”.

4. 2014

   Tax Technical Corrections Act of 2014

   Pub. L. 113–295 div. A title II § 221(a)(109) · 128 Stat. 4010

   1. Substituted · 26 U.S.C. § 6060(c)

      Pub. L. 113–295, which directed substitution of “year.” for “ ‘year’ ” to reflect the probable intent of Congress

   2. Substituted · 26 U.S.C. § 6060(c)

      Pub. L. 113–295, which directed substitution of “year.” for “year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.” to reflect the probable intent of Congress

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 113–295, which directed substitution of “year.” for “ ‘year’ ” and all that followed, was executed by substituting “year.” for “year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.”, to reflect the probable intent of Congress.

   Enacted provision · exact public law section
   (109) Information returns.— Subsection (c) of section 6060 is amended by striking “ ‘year’ ” and all that follows and inserting “year.”.

   Effective date note
   Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

7 of 7 references resolved to an enrolled provision