Sec. 25.6107-1 Tax return preparer must furnish copy of return 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 gift tax under chapter 12 of subtitle B 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.