26 CFR 28.7701-1
§ 28.7701-1 Tax return preparer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 28.7701-1, § 28.7701-1 Tax return preparer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112916
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Full text
(a) In general. For the definition of the term tax return preparer, see § 301.7701-15 of this chapter.
(b) Applicability date. This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.