[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 402-403]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6060-1  Reporting requirements for income tax return preparers.

    (a) In general. (1) Each person who employs (or engages) one or more 
income tax return preparers to prepare any return of tax under subtitle 
A of the Internal Revenue Code of 1954 or claim for refund of tax under 
subtitle A of the Internal Revenue Code of 1954, other than for the 
person, at any time during a return period shall satisfy the 
requirements of section 6060 of the Code by:
    (i) Retaining a record of the name, taxpayer identification number, 
and principal place of work during the return period of each income tax 
return preparer employed (or engaged) by the person at any time during 
that period; and
    (ii) Making that record available for inspection upon request by the 
district director.

The record described in this paragraph (a) must be retained and kept 
available for inspection for the 3-year period following the close of 
the return period to which that record relates.
    (2) The person may chose any form of documentation to be used under 
this section as a record of the preparers employed (or engaged) during a 
return period. However, the record must disclose on its face which 
individuals were employed (or engaged) as income tax return preparers 
during that period.
    (3) For the definition of the term ``income tax return preparer'' 
(or ``preparer''), see section 7701(a)(36) and Sec.  301.7701-15. For 
the definition of the term ``return period'', see paragraph (b) of this 
section.
    (4)(i) For purposes of this section, any individual who, in acting 
as an income tax return preparer, is not employed by another income tax 
return preparer shall be treated as his (or her) own employer. Thus, a 
sole proprietor shall retain and make available a record with respect to 
himself (or herself) as provided in this section.

[[Page 403]]

    (ii) A partnership shall, for purposes of this section, be treated 
as the employer of the partners of the partnership and shall retain and 
make available a record with respect to the partners and others employed 
(or engaged) by the partnership as provided in this section.
    (b) Return period defined. For purposes of this section, the term 
return period means the 12-month period beginning on July 1 of each 
year.
    (c) Penalty. For the civil penalty for failure to retain and make 
available a record of the preparers employed (or engaged) during a 
return period as required under this section, or for failure to include 
an item in the record required to be retained and made available under 
this section, see Sec.  1.6695-1(e).

[T.D. 7640, 44 FR 49451, Aug. 23, 1979]

          signing and verifying of returns and other documents