Treasury Regulations · 26 CFR
§ 28.6060-1. Reporting requirements for tax return preparers.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6060
Cite as 26 CFR § 28.6060-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6060
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
¶(a) In general. A person that employs one or more signing tax return preparers to prepare a return or claim for refund of section 2801 tax, other than for that person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
¶(b) Applicability date. This section applies with regard to returns and claims for refund filed on or after January 14, 2025
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 28 Imposition of tax on gifts and bequests from covered expatriates
Nearby sections
- § 28.2801-6 Special rules and cross-references.
- § 28.2801-7 Determining responsibility under section 2801.
- § 28.6001-1 Records required to be kept.
- § 28.6011-1 Returns.
- § 28.6060-1 Reporting requirements for tax return preparers.
- § 28.6071-1 Time for filing returns.
- § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 28.6091-1 Place for filing returns.
- § 28.6101-1 Period covered by returns.