View all text of Part 26 [§ 26.2600-1 - § 26.7701-2]
§ 26.7701-1 - 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.