26 USC 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

Editorial Notes

Prior Provisions

A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Puspan. 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 Puspan. L. 90–618, title II, § 203(a), Oct. 22, 1968, 82 Stat. 1235.

Amendments

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

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

Subsec. (span). Puspan. 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). Puspan. 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 Puspan. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Puspan. 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 Puspan. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.