26 CFR § 54.7701-1Chapter I
§ 54.7701-1 Tax return preparer.
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Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.(a) For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
Effective/applicability date.(b) This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78459, Dec. 22, 2008]
eCFR data current as of: June 10, 2026
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