§ 54.7701-1 - Tax return preparer.

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§ 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]

                    
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§ 54.7701-1 - Tax return preparer.

§ 54.7701-1 Tax return preparer.