20.7701-1—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.
Code of Federal Regulations
[T.D. 9436, 73 FR 78451, Dec. 22, 2008]