I.R.C. § 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.
I.R.C. § 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—
I.R.C. § 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
I.R.C. § 6107(b)(2) —
make such copy or list available for inspection upon request by the Secretary.
I.R.C. § 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.
I.R.C. § 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).
(Added Pub. L. 94-455, title XII, Sec. 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended by Pub. L. 110-28, title VIII, Sec.
8246(a)(2)(C), May 25, 2007, 121 Stat. 112.)
BACKGROUND NOTES
AMENDMENTS
2007 - Sec. 6107. Pub. L. 110-28, Sec. 8246(a)(2)(C)(i), amended the heading for Sec. 6107 by substituting “Tax Return
Preparer"
for “Income Tax Return Preparer”.
Subsec. (a). Pub. L. 110-28, Sec. 8246(a)(2)(C)(i), amended subsec.
(a) by substituting “a tax return preparer” for “an income tax return preparer”.
Subsec. (b). Pub. L. 110-28, Sec. 8246(a)(2)(C)(i), amended the heading for subsec. (b) by substituting “Tax
Return Preparer”
for “Income Tax Return Preparer”.
Subsec. (b). Pub. L. 110-28, Sec. 8246(a)(2)(C)(i), amended subsec.
(b) by substituting “a tax return preparer” for “an income tax return preparer”.
Subsec. (c). Pub. L. 110-28, Sec. 8246(a)(2)(C)(i), amended subsec.
(c) by substituting “tax return preparers” for “income tax return preparers”.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Sec. 8246(a)(2)(C) of Pub. L. 110-28 effective for returns prepared after the date of the enactment of this Act [Enacted:
May 25, 2007].
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.
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, which authorized an alphabetical list of the names of all persons
who have paid special taxes under subtitle D or E of this title to be kept for public
inspection, was repealed by Pub. L. 90-618, title II, 203(a), Oct. 22, 1968, 82 Stat. 1235.
