(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 78463, Dec. 22, 2008]
source: T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
cite as: 26 CFR 157.7701-1