CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 54—PENSION EXCISE TAXES > 54.6107-1—Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

54.6107-1—Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 43 of subtitle D of the Internal Revenue Code, shall 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) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.

Code of Federal Regulations

[T.D. 9436, 73 FR 78458, Dec. 22, 2008]