Treas. Reg. § 28.7701-1 Tax return preparer.

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

(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.