§ 44.6109-1. 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.
• § 28.6109-1 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.
• § 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

• § 4401 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.

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.

1. December 22, 2008Issued by T.D. 9436 (73 FR 78456)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 44 Taxes on wagering; effective january 1, 1955
3. Subpart E Administrative Provisions of Special Application to the Taxes on Wagering

Nearby sections

• § 44.6060-1 Reporting requirements for tax return preparers.
• § 44.6071-1 Time for filing return.
• § 44.6091-1 Place for filing returns.
• § 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 44.6151-1 Time and place for paying taxes.
• § 44.6419-1 Credit or refund generally.
• § 44.6419-2 Credit or refund on wagers laid off by taxpayer.
• § 44.6694-1 Section 6694 penalties applicable to tax return preparer.