Treasury Regulations · 26 CFR
§ 56.6060-1. 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 § 56.6060-1
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
- 88 words · about 1 min to read
- Cross-references
- cites 0 Code sections 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 tax under chapter 41 of subtitle D of the Internal Revenue Code, 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 to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78460, Dec. 22, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
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 78460)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 56 Public charity excise taxes
Nearby sections
- § 56.4911-10 Members of a limited affiliated group of organizations.
- § 56.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 56.6011-1 General requirement of return, statement, or list.
- § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 56.6060-1 Reporting requirements for tax return preparers.
- § 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 56.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 56.6694-2 Penalties for understatement due to an unreasonable position.