26 CFR § 156.6107-1
Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
June 25, 2020
(a) 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 §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.
[T.D. 9436, 73 FR 78461, Dec. 22, 2008]
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