§ 44.7701-1 - Tax return preparer.

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Related Notices
- E8-29750. Final regulations. E8-29750. Tax Return Preparer Penalties Under Sections 6694 and 6695
- E8-12898. Notice of proposed rulemaking and notice of public hearing. E8-12898. Tax Return Preparer Penalties Under Sections 6694 and 6695

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§ 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.

[T.D. 9436, 73 FR 78457, Dec. 22, 2008]

                    
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§ 44.7701-1 - Tax return preparer.

§ 44.7701-1 Tax return preparer.