IRC Section 6107 Recordkeeping Requirements

Categories: IRS CE, Tax PT
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About Course

This two-hour continuing education course examines IRC Section 6107, the provision requiring a tax return preparer to furnish a completed copy of a return or claim for refund to the taxpayer and to retain either a copy of that return or a list identifying the taxpayer, for a defined retention period. It is designed for practitioners and firm administrators who need a working command of exactly what must be furnished, what must be retained, for how long, and what happens when a firm falls short. Grounded in current IRS.gov guidance, the regulations at 26 CFR 1.6107-1, and IRC Sections 6060, 6107, and 6695(d), the course examines the taxpayer-copy requirement and the copy-or-list retention option; the statutory return-period definition and the three-year retention window it triggers; the related but distinct Section 6060 requirement that an employer of preparers retain its own list of the preparers it employs; the overlapping e-file recordkeeping obligations under IRS Publication 1345, including Form 8879 retention; and the Section 6695(d) penalty, its current inflation-adjusted dollar amounts, and the reasonable-cause and willful-neglect standard that governs relief from it.

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What Will You Learn?

  • Identify the two obligations IRC Section 6107 imposes on a tax return preparer
  • Apply the requirement to furnish a completed copy of a return or claim to the taxpayer
  • Distinguish the copy-retention option from the list-retention option under Section 6107(b)
  • Identify the return-period definition and the three-year retention window it triggers
  • Distinguish a Section 6107 obligation from the related Section 6060 employer-of-preparers recordkeeping requirement
  • Identify how e-file recordkeeping under Publication 1345 overlaps with, and adds to, Section 6107's requirements
  • Apply the Section 6695(d) penalty framework, including the reasonable-cause and willful-neglect standard
  • Identify practical recordkeeping systems that satisfy Section 6107 across a multi-preparer practice

Course Content

Module 1 – What Section 6107 Requires
IRC Section 6107 imposes two distinct obligations: furnishing a completed copy of the return or claim to the taxpayer no later than presentation for signature, and separately retaining either a copy of the return or a list of the taxpayer's name and taxpayer identification number.

  • What Section 6107 Requires

Module 2 – The Retention Period, Methods, and What Counts as Compliant Recordkeeping
The statutory return period runs from July 1 to the following June 30, and the retention obligation extends three years after the close of that period; a preparer may satisfy the list-retention option through a physical list, card file, or electronic database, provided it captures the taxpayer's name, identification number, taxable year, and type of return or claim prepared.

Module 3 – Related Recordkeeping — Section 6060, E-File, and Confidentiality Boundaries
Section 6060 separately requires an employer of preparers to retain its own list of employed preparers; e-file practice under Publication 1345 adds a distinct Form 8879 retention obligation; and Section 6107 recordkeeping is legally distinct from the Section 7216 confidentiality restrictions on using or disclosing return information.

Module 4 – Penalties, Reasonable Cause, and Practical Recordkeeping Systems
Failure to comply with the Section 6107(b) retention requirement triggers a Section 6695(d) penalty, currently $65 per failure up to an annual maximum of $32,500, unless the preparer shows reasonable cause and not willful neglect; a firm-level recordkeeping system built around clear retention rules and defined roles materially reduces this exposure.

Final Assessment – IRC Section 6107 Recordkeeping Requirements
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

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