26 C.F.R. § 31.7701-1

Tax return preparer.

Last amended: 2016Year: 2026Length: 46 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 31.7701-1 (2026)

(a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78454, Dec. 22, 2008]
Cross-references to the CFR
301.7701-15
26 C.F.R. § 31.7701-1: Tax return preparer. | Justis AI