View all text of Subpart E [§ 44.6001-1 - § 44.7701-1]
§ 44.7701-1 - 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.