{"data":{"id":"us/26-cfr-54.6107-1","jurisdiction":"us","citation":"26 CFR 54.6107-1","heading":"-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.","body":"(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 43 of subtitle D 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.\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 54—PENSION EXCISE TAXES"],"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":"ebac9cf75f6eae2323496f0b9f8921a590a4d7d7617bef577307c77746733b15","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.6091-1","next":"us/26-cfr-54.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}