Tax return preparer
(a)In general. For the definition of a tax return…#
(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…#
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.