# Treas. Reg. § 26.7701-1: Tax return preparer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-26.7701-1>. Interprets 26 U.S.C. § 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 78453, Dec. 22, 2008]