26 U.S.C. § 6060 — Information returns of tax return preparers
submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 182 words · no verdicts yet
A person who employs a tax return preparer must report each preparer’s identity and workplace. The Secretary may approve another reporting method when the needed information is available elsewhere.
(a) During each "return period," a person who employs a tax return preparer* to prepare someone else’s return or refund claim must file a return listing each employed preparer’s name, taxpayer* identification number, and place of work. An individual preparer who is not another preparer’s employee* is treated as the individual’s own employer. The return is due, in the regulatory manner, by the first July 31 after the period ends. (b) The Secretary* may approve an alternative method if the needed information is available from other sources. (c) A "return period" is the 12 months beginning July 1 each year. This section does not define "tax return preparer."
Any person who employs a tax return preparer* to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer* identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee* of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary* may by regulations prescribe, on or before the first July 31 following the end of such return period.
In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
Source credit: (Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201; Pub. L. 113–295, div. A, title II, § 221(a)(109), Dec. 19, 2014, 128 Stat. 4053.)
- 1976Enacted · Pub. L. 94-455 · 90 Stat. 1691
- 2007Amended · Pub. L. 110-28 · 121 Stat. 201
- 2014Amended · Pub. L. 113-295 · 128 Stat. 4053
A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.
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