{"data":{"id":"us/26-cfr-40.6060-1","jurisdiction":"us","citation":"26 CFR 40.6060-1","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 any tax to which this part 40 applies 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 D—MISCELLANEOUS EXCISE TAXES","PART 40—EXCISE TAX PROCEDURAL REGULATIONS"],"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":"f40b44c29147d60475513ec3a376aac85076a06f986ee6f10d1b556ae35d9ccb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.6011-a-2","next":"us/26-cfr-40.6071-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}