§ 28.6109-1. Tax return preparers furnishing identifying numbers for returns or claims for refund.

Other regulations under § 6109

• § 1.6109-1 Identifying numbers.
• § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
• § 1.6109-2A Furnishing identifying number of income tax return preparer.
• § 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 31.6109-1 Supplying of identifying numbers.
• § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 41.6109-1 Identifying numbers.
• § 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
• § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 301.6109-1 Identifying numbers.
• § 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
• § 301.6109-3 IRS adoption taxpayer identification numbers.
• § 301.6109-4 IRS truncated taxpayer identification numbers.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 2801 Imposition of tax

Regulations it cites

• § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.

Where it sits in 26 CFR

1. Subchapter B Estate and gift taxes
2. Part 28 Imposition of tax on gifts and bequests from covered expatriates

Nearby sections

• § 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.
• § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 28.6151-1 Time and place for paying tax shown on returns.
• § 28.6694-1 Section 6694 penalties applicable to return preparer.
• § 28.6694-2 Penalties for understatement due to an unreasonable position.
• § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.