U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 61— INFORMATION AND RETURNS › Subchapter Subchapter B— Miscellaneous Provisions

26 U.S.C. § 6107

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

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(a) Furnishing copy to taxpayer

Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer’s signature.

(b) Copy or list to be retained by tax return preparerAny person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—(1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and(2) make such copy or list available for inspection upon request by the Secretary.(c) Regulations

The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.

(d) Definitions

For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).

(Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)Editorial NotesPrior Provisions

A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Pub. L. 89–713, § 4(c), 80 Stat. 1110, authorized an alphabetical list of names of all persons who have paid special taxes under subtitle D or E of this title to be kept for public inspection, prior to repeal by Pub. L. 90–618, title II, § 203(a), Oct. 22, 1968, 82 Stat. 1235.

Amendments

2007—Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section catchline.

Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.

Subsec. (b). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted “tax return preparer” for “income tax return preparer” in heading and “a tax return preparer” for “an income tax return preparer” in text.

Subsec. (c). Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), substituted “tax return preparers” for “income tax return preparers”.

Statutory Notes and Related SubsidiariesEffective Date of 2007 Amendment

Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

Effective Date

Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.

Notes of Decisions
Cited in 36 cases (1 in the last 5 years), 1956–2023 · leading case: Leary v. United States, 395 U.S. 6 (1969).
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Leary v. United States, 395 U.S. 6 (1969). · cites it 4× “We concluded that compliance with the statute would have subjected petitioner to a " `real and appreciable' " [6] risk of self-incrimination. We further recognized that the occupational tax was not imposed in " `an essentially non-criminal and regulatory area .”
Grosso v. United States, 390 U.S. 62 (1968). · cites it 2× “What seems to trouble the Court is not that registration is required but that the information obtained through the registration requirement is turned over by federal officials, under the statutory compulsion of 26 U. S. C. § 6107 , [6] to state prosecutors to aid them in the…”
Haynes v. United States, 390 U.S. 85 (1968). · cites it 2× “We note that the provisions *100 of 26 U. S. C. § 6107 [14] are applicable to the special occupational taxes imposed by § 5801, although not, apparently, to the making and transfer taxes imposed by §§ 5811 and 5821.”
United States v. Neil T. Nordbrock, 38 F.3d 440 (9th Cir. 1994). · cites it 2× “Shortly thereafter, IRS agent Sharon Bennett (“Bennett”) requested, pursuant to 26 U.S.C. § 6107 (b), certain information from Nordbrock regarding income tax returns which he prepared for others for the tax periods of July 1, 1978 through June 30, 1981.”
Marchetti v. United States, 390 U.S. 39 (1968). “See 26 U. S. C. § 6107 . 15 This has evidently been the consistent practice of the Revenue Service.”
United States v. Stinson, 239 F. Supp. 3d 1299 (M.D. Fla. 2017). “23 Despite the fact that taxpayers are supposed to receive a complete copy of their tax returns pursuant to 26 U.S.C. §§ 6107 and 6695(a), a number of taxpayer witnesses testified that they did not receive a copy of their tax returns.”
In Re Grand Jury Matter. Appeal of James Gilbert Brown, 768 F.2d 525 (3rd Cir. 1985). “in your possession or under your control relating to accounting services performed by you or under your supervision on behalf of the below-listed persons or entities for the years 1977 through 1982: Jack Rothman, d/b/a Penn Builders The list of persons or entities for whom…”
United States v. Roy Whitehead, 424 F.2d 446 (6th Cir. 1970). · cites it 3× “Moreover, at the time appellant was engaged in the illegal manufacture of distilled spirits, there was a statutory requirement that certain internal revenue offices maintain a list of persons who had paid the special taxes assessed on the manufacture of distilled spirits and…”
United States v. Anthony M. Grosso, Samuel J. Grosso, Jennie B. Grosso & Joseph Pino. Anthony M. Grosso, 358 F.2d 154 (3rd Cir. 1966). “We have found no regulation under which such returns may be made available to local police and there is no evidence in the record that they are. The only public record available for inspection is an alphabetical list of the names of all persons who have paid special taxes under…”
United States v. Bell, 217 F.R.D. 335 (M.D. Penn. 2003). · cites it 2× “26 U.S.C. § 6107 (b). III. BELL’S OBJECTIONS TO THE UNITED STATES’ REQUEST FOR PRODUCTION OF DOCUMENTS Plaintiff seeks 18 separate categories of materials in its Rule 34 request for production of documents.”
United States v. Neil T. Nordbrock, Neil T. Nordbrock v. United States, 828 F.2d 1401 (9th Cir. 1987). · cites it 2× “The government made its request pursuant to 26 U.S.C. § 6107 (b). 1 After consulting with an attorney, Nordbrock refused to comply with the request, raising various statutory and constitutional objections.”
Randall S. Goulding v. United States, 957 F.2d 1420 (7th Cir. 1992). “See 26 U.S.C. § 6107 (c); § 6109(a); § 6695(a), (b), (c), & (d).”
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— 26 U.S.C. § 6107(b) — 1 case
United States v. Bell, 217 F.R.D. 335 (M.D. Penn. 2003). “26 U.S.C. § 6107 (b). III. BELL’S OBJECTIONS TO THE UNITED STATES’ REQUEST FOR PRODUCTION OF DOCUMENTS Plaintiff seeks 18 separate categories of materials in its Rule 34 request for production of documents.”
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