# § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
**(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 preparer** Any 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).
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**Source Credit**: (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 Notes
### Prior Provisions
A prior section 6107, acts , ; , , , 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 , , .
### Amendments
2007—, substituted “Tax return preparer” for “Income tax return preparer” in section catchline.
Subsec. (a). , substituted “a tax return preparer” for “an income tax return preparer”.
Subsec. (b). , (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). , substituted “tax return preparers” for “income tax return preparers”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2007 Amendment
Amendment by applicable to returns prepared after , see , set out as a note under .
### Effective Date
Section applicable to documents prepared after , see , set out as an Effective Date of 1976 Amendment note under .