{"data":{"id":"us/26-cfr-31.6060-1","jurisdiction":"us","citation":"26 CFR 31.6060-1","heading":"-1 Reporting requirements for tax return preparers.","body":"(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.\n(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"cf4321f0f31d1045fc042e844bc6978178fd2a68919d70f2f421b54d59f36451","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.6053-4","next":"us/26-cfr-31.6061-1"},"notice":"GroundRules: Original legal text. Not legal advice."}