Treas. Reg. § 156.7701-1 Tax return preparer.

eCFR as of 2026-10-19 · Interprets § 7701

(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 78462, Dec. 22, 2008]