Implements § 7701Open in workspace
Reg. § 28.7701-1 Tax return preparer.
26 CFR § 28.7701-1eCFR, current through 2026-07-14
(a) In general For the definition of the term tax return preparer, see .
(b) Applicability date This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.