PUBLIC LAW 94-455—OCT. 4, 1976
90 STAT. 1691
respect to a r e t u r n or claim for refund shall, for the period ending 3 years after the close of the r e t u r n period— " (1) retain a completed copy of such r e t u r n or claim, o r retain, on a list, the n a m e and tax p a y e r identification number of the tax p a y e r for whom such r e t u r n or claim was prepared, and " (2) make such copy o r list available for inspection upon request by the Secretary. " (c) EEGULATIONS.—The Secretary shall prescribe regulations under which, in cases where 2 o r more persons a r e income tax r e t u r n 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 term s ' r e t u r n ' and 'claim for refund' have the respective meanings given to such term s by section 6696(e), and the term ' r e t u r n period' has the meaning Post, p. 1693. given to such term by section 6060(c)." infra. (d)
TAXPAYER IDENTIFYING NUMBER OF PREPARER To
B E FUR-
NISHED.—Section 6109(a) (relating to supplying of identifying n u m - 26 USC 6109. bers) is amended by a d d i n g a t the end thereof the following: "(4)
F U R N I S H I N G IDENTIFYING NUMBER OF INCOME TAX RETURN
PREPARER.—Any r e t u r n o r claim for refund prepared by a n income tax r e t u r n p r e p a r e r shall b e a r such identifying number for securing p r o p e r identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the Definitions, terms ' r e t u r n ' and 'claim for refund' have the respective meanings given to such terms by section 6696(e). For purposes of this subsection, the identifying number of an individual (or his estate) shall be such individual's social security account number." (e) PREPARER M U S T F I L E A N N U A L INFORMATION R E T U R N. — Part III
of subchapter A of chapter 61 (relating to information returns) is amended by a d d i n g at the end thereof the following new subpart: "Subpart F—Information Concerning Income T a x Return Preparers "Sec. 6060. Information returns of income tax return preparers. "SEC. 6060. INFORMATION RETURNS OF INCOME TAX RETURN 26 USC 6060. PREPARERS. " (a) GENERAL RULE. — Any person w h o employs a n income tax r e t u r n p r e p a r e r to p r e p a r e any return or claim for refund other than for such person a t any time during a return period shall make a return setting forth the name, tax p a y e r identification number, and place of work of each income tax return preparer employed by him a t any time during such period. For purposes of this section, any individual who in acting as an income tax return p r e p a r e r is not the employee of another income tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such Regulations, m a n n e r 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 h i m from other sources. " (c) R E T U R N PERIOD D E F I N E D. — For purposes of subsection
(a),
the term 'return period' means the 12-month period beginning on
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