Sec. 44.7701-1 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.
[Added by T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008.]
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