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§ 56.7701-1 Tax return preparer.

26 CFR 56.7701-1

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Citation26 CFR 56.7701-1
CorpusDaily eCFR
Displayed edition2026-05-28
Last updated2026-05-28

§ 56.7701-1 Tax return preparer.

(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 78461, Dec. 22, 2008]