1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 54
  5. § 54.7701-1

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.7701-1 - 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 78459, Dec. 22, 2008]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 54.7701-1