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§ 40.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

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In general. A person who is a signing tax return preparer of any return or claim for refund of any tax to which this part 40 applies 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.

Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.

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§ 40.6101-1 - Period covered by returns.
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§ 40.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.