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Treasury Regulations (26 C.F.R.)

26 CFR § 44.7701-1

Tax return preparer.

Official textecfr.govlast amended

# (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 78457, Dec. 22, 2008]

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In this part (39 sections)
  1. 44.0-1 · Introduction.
  2. 44.0-2 · General definitions and use of terms.
  3. 44.0-3 · Scope of regulations.
  4. 44.0-4 · Extent to which the regulations in this part supersede prior…
  5. 44.4401-1 · Imposition of tax.
  6. 44.4401-2 · Person liable for tax.
  7. 44.4401-3 · When tax attaches.
  8. 44.4402-1 · Exemptions.
  9. 44.4403-1 · Daily record.
  10. 44.4404-1 · Territorial extent.
  11. 44.4411-1 · Imposition of tax.
  12. 44.4412-1 · Registration.
  13. 44.4413-1 · Certain provisions made applicable.
  14. 44.4421-1 · Definitions.
  15. 44.4422-1 · Doing business in violation of Federal or State law.
  16. 44.4901-1 · Payment of special tax.
  17. 44.4902-1 · Partnership liability.
  18. 44.4905-1 · Change of ownership.
  19. 44.4905-2 · Change of address.
  20. 44.4905-3 · Liability for failure to register change or removal.
  21. 44.4906-1 · Cross reference.
  22. 44.6001-1 · Record requirements.
  23. 44.6011(a)-1 · (a)-1 Returns.
  24. 44.6060-1 · Reporting requirements for tax return preparers.
  25. 44.6071-1 · Time for filing return.
  26. 44.6091-1 · Place for filing returns.
  27. 44.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  28. 44.6109-1 · Tax return preparers furnishing identifying numbers for…
  29. 44.6151-1 · Time and place for paying taxes.
  30. 44.6419-1 · Credit or refund generally.
  31. 44.6419-2 · Credit or refund on wagers laid off by taxpayer.
  32. 44.6694-1 · Section 6694 penalties applicable to tax return preparer.
  33. 44.6694-2 · Penalties for understatement due to an unreasonable…
  34. 44.6694-3 · Penalty for understatement due to willful, reckless, or…
  35. 44.6694-4 · Extension of period of collection when preparer pays 15…
  36. 44.6695-1 · Other assessable penalties with respect to the preparation…
  37. 44.6696-1 · Claims for credit or refund by tax return preparers.
  38. 44.7262-1 · Failure to pay special tax.
  39. 44.7701-1 · Tax return preparer.
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