26 CFR §25.6107-1 — -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

1. (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.
2. (b)Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.