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

Statutory text

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.

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—

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

make such copy or list available for inspection upon request by the Secretary.

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.

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).

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.

1976
Pub. L. 94–455 title XII § 1203(c) · 90 Stat. 1520
Enacted · 26 U.S.C. § 6107
Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690
Source evidence
Code source credit
Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690
Enacted provision · exact public law section
(c) Preparer Must Furnish Copy of Return to Taxpayer and Must Retain Copy or List.— Subchapter B of chapter 61 (relating to information and returns) is amended by inserting after section 6106 the following new section: “SEC. 6107. INCOME TAX RETURN PREPARER MUST FURNISH COPY OF RETURN TO TAXPAYER AND MUST RETAIN A COPY OR LIST. “(a) Furnishing Copy to Taxpayer.— Any person who is an income lax 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. “(b) Copy or List To Be Retained by Income Tax Return Preparer.— Any person who is an income 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— “(1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the tax-payer 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 income 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. “(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 Post, p. 1693. Infra. given to such term by section 6060(e).”
2007
Small Business and Work Opportunity Tax Act of 2007
Pub. L. 110–28 § 8246(a)(2)(C)(i)(I) · 121 Stat. 112
Substituted · 26 U.S.C. § 6107
Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section catchline
Source evidence
Code amendment note
Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section catchline.
Enacted provision · exact public law section
(I) by striking “income tax return preparer” in the heading and inserting “tax return preparer”,
Effective date note
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.
2007
Small Business and Work Opportunity Tax Act of 2007
Pub. L. 110–28 § 8246(a)(2)(C)(i)(II) · 121 Stat. 112
Substituted · 26 U.S.C. § 6107(a)
Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.
Enacted provision · exact public law section
(II) by striking “an income tax return preparer” each place it appears in subsections (a) and (b) and inserting “a tax return preparer”,
Effective date note
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.
2007
Small Business and Work Opportunity Tax Act of 2007
Pub. L. 110–28 § 8246(a)(2)(C)(i)(II) · 121 Stat. 112
1. Substituted · 26 U.S.C. § 6107(b)
  Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted “tax return preparer” for “income tax return preparer” in text
2. Substituted · 26 U.S.C. § 6107(b)
  Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted “a tax return preparer” for “an income tax return preparer” in text
Source evidence
Code amendment note
Subsec. (b). 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.
Enacted provision · exact public law section
(II) by striking “an income tax return preparer” each place it appears in subsections (a) and (b) and inserting “a tax return preparer”,
Effective date note
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.
2007
Small Business and Work Opportunity Tax Act of 2007
Pub. L. 110–28 § 8246(a)(2)(C)(i)(IV) · 121 Stat. 112
Substituted · 26 U.S.C. § 6107(c)
Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), substituted “tax return preparers” for “income tax return preparers”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), substituted “tax return preparers” for “income tax return preparers”.
Enacted provision · exact public law section
(IV) in subsection (c), by striking “income tax return preparers” and inserting “tax return preparers”.
Effective date note
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

6 of 6 references resolved to an enrolled provision

Editorial Notes

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

2007—Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section catchline.

Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.

Subsec. (b). 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.

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

Statutory Notes and Related Subsidiaries

Effective Date of 2007 Amendment

Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

Effective Date

Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.

Credits

1976–2007 · 2 acts

1976Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690
2007amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.

Show as published

(Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)