Sec. 25.6060-1 Reporting requirements for tax return preparers.

(a) In general.

A person that employs one or more tax return preparers to prepare a return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.

(b) Effective/applicability date.

This section is applicable to returns and claims for refund filed after December 31, 2008.