§ 28.7701-1. Tax return preparer.
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/us/cfr/t26/s§ 28.7701-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.