Treasury Regulations · 26 CFR
§ 28.7701-1. Tax return preparer.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7701
Cite as 26 CFR § 28.7701-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7701
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 28 Imposition of tax on gifts and bequests from covered expatriates
Nearby sections
- § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 28.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 28.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
- § 28.7701-1 Tax return preparer.