
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6107]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
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 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.

(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 
    taxpayer 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 given to such 
term by section 6060(c).

(Added Pub. L. 94-455, title XII, Sec. 1203(c), Oct. 4, 1976, 90 Stat. 
1690.)


                            Prior Provisions

    A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; 
Nov. 2, 1966, Pub. L. 89-713, Sec. 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, Sec. 203(a), Oct. 22, 1968, 
82 Stat. 1235.


                             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.

                  Section Referred to in Other Sections

    This section is referred to in section 6695 of this title.
