§ 31.7701-1 Tax return preparer.
Federal Code of Regulations
(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 78454, Dec. 22, 2008]