Treasury Regulations · 26 CFR
§ 41.6060-1. 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 § 41.6060-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 2008 by T.D. 9436
- Issued under
- 26 U.S.C. § 6060
- Length
- 82 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 tax return preparers to prepare a return or claim for refund of excise tax under section 4481, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
¶(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78455, Dec. 22, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9436 (73 FR 78455)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 41 Excise tax on use of certain highway motor vehicles
- Subpart C Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
Nearby sections
- § 41.6001-1 Records.
- § 41.6001-2 Proof of payment for State registration purposes.
- § 41.6001-3 Proof of payment for entry into the United States.
- § 41.6011(a)-1 Returns.
- § 41.6060-1 Reporting requirements for tax return preparers.
- § 41.6071(a)-1 Time for filing returns.
- § 41.6091-1 Place for filing returns.
- § 41.6101-1 Period covered by returns.
- § 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.