View all text of Subjgrp 11 [§ 20.7520–1 - § 20.7701–2]

§ 20.7701–1 - 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 78451, Dec. 22, 2008]