26 C.F.R. § 28.7701-1
Tax return preparer.
Cite as 26 C.F.R. § 28.7701-1 (2026)
(a)
In general.
For the definition of the term
tax return preparer,
see § 301.7701-15 of this chapter.
(b)
Applicability date.
This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.
- Cross-references to the CFR
- 301.7701-15