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§ 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund 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 tax under Chapter 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity 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 to returns and claims for refund filed after December 31, 2008.

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§ 56.6060-1 - Reporting requirements for tax return preparers.
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§ 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.