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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.7701-1>. Interprets 26 U.S.C. § 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.