[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 427-428]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6109-2A  Furnishing identifying number of income tax return preparer.

    (a) Furnishing identifying number. For returns or claims for refund 
filed prior to January 1, 2000, each return of tax under subtitle A of 
the Internal Revenue Code or claim for refund of tax under subtitle A of 
the Internal Revenue Code prepared by one or more income tax return 
preparers must bear the identifying number of the preparer required by 
Sec.  1.6695-1(b) to sign the return or claim for refund. In addition, 
it there is a partnership or employment arrangement between two or more 
preparers, the identifying number of the partnership or the person who 
employs (or engages) one or more other persons to prepare for 
compensation the return or claim for refund shall also appear on the 
return or claim for refund. If the preparer is:
    (1) An individual (not described in subparagraph (2) of this 
paragraph (a) who is a citizen or resident of the United States such 
preparer's social security account number shall be affixed; and
    (2) A person (whether an individual, corporation, or partnership) 
who employs (or engages) one or more persons

[[Page 428]]

to prepare the return or claim for refund (other than for the person), 
or who is not a citizen or resident of the United States and also is not 
employed or engaged by another preparer, such preparer's employer 
identification number shall be affixed.


For the definition of the term ``income tax return preparer'' (or 
``preparer'') see section 7701(a)(36) and Sec.  301.7701-15.

    (b) Furnishing address. (1) Each return or claim for refund which is 
prepared by one or more income tax return preparers shall bear the 
street address, city, State, and postal ZIP code of that preparer's 
place of business where the preparation of the return or claim for 
refund was completed. However, if this place of business is not 
maintained on a year-round basis, the return or claim for refund shall 
bear the street address, city, State, and postal ZIP code of such 
preparer's principal office or business location which is maintained on 
a yearround basis, or it none, that preparer's residence.

    (2) For purposes of satisfying the requirement of the first sentence 
of paragraph (b)(1) of this section, and income tax return preparer, 
may, on returns and claims for refund, disclose only the postal ZIP code 
of the described place of business as a satisfactory address, but only 
if the preparer first by written notice advises each affected Internal 
Revenue Service Center that he intends to follow this practice.

    (c) Penalty. For the civil penalty for failure to furnish an 
identifying number as required under paragraph (a) of this section, see 
section 6695(c) and Sec.  1.6695-1(c).

    (d) Effective date. Paragraph (a) of this section and this paragraph 
(d) apply to returns or claims for refund filed prior to January 1, 
2000. For returns or claims for refund filed after December 31, 1999, 
see Sec.  1.6109-2(a).


[T.D. 7519, 42 FR 59967, Nov. 23, 1977, as amended by T.D. 8835, 64 FR 
43911, Aug. 12, 1999. Redesignated and amended by T.D. 9014, 67 FR 
52863, Aug. 14, 2002]

                      Time and Place for Paying Tax

                  Place and Due Date for Payment of Tax