Internal Revenue Code:Sec. 6060. Information returns of tax return preparers

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART III - INFORMATION RETURNS
          Subpart F - Information Concerning Tax Return Preparers
        

Statute

    Sec. 6060. Information returns of tax return preparers
 
    (a) General rule
      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.
    (b) Alternative reporting
      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.
    (c) Return period defined
      For purposes of subsection (a), the term ''return period'' means
    the 12-month period beginning on July 1 of each year, except that
    the first return period shall be the 6-month period beginning on
    January 1, 1977, and ending on June 30, 1977.
 

Sources

    (Added Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90
    Stat. 1691.)
 

Miscellaneous

                              
                                AMENDMENTS

2007 - PL 110-28
                    (A)(i) Section 6060 <<NOTE: 26 USC 6060.>>  is 
                amended by striking ``income tax return preparers'' in 
                the heading and inserting ``tax return preparers''.
                    (ii) Section 6060(a) is amended--
                          (I) by striking ``an income tax return 
                      preparer'' each place it appears and inserting ``a 
                      tax return preparer'',
                          (II) by striking ``each income tax return 
                      preparer'' and inserting ``each tax return 
                      preparer'', and
                          (III) by striking ``another income tax return 
                      preparer'' and inserting ``another tax return 
                      preparer''.
                    (iii) The item relating to section 6060 in the table 
                of sections for subpart F of part III of subchapter A of 
                chapter 61 is amended by striking ``income tax return 
                preparers'' and inserting ``tax return preparers''.

                               EFFECTIVE DATE

2007 - PL 110-28
 (c) <<NOTE: 26 USC 6060 note.>>  Effective Date.--The amendments 
made by this section shall apply to returns prepared after the date of 
the enactment of this Act.

      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6107, 6695 of this title.