26 CFR 28.7701-1 - Tax return preparer.

Regulations last checked for updates: Dec 18, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025

§ 28.7701-1 - Tax return preparer.

(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.

authority: 26 U.S.C. 7805.

source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.

cite as: 26 CFR 28.7701-1