Sec. 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.

In general.

     A person who is a signing tax return preparer of any return or claim for refund of tax under section 5881 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 Sec. 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.