26 CFR § 157.7701-1 - Tax return preparer.

---
identifier: "/us/cfr/t26/s157.7701-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 157.7701-1 - Tax return preparer."
title_number: 26
title_name: "Internal Revenue"
section_number: "157.7701-1"
section_name: "Tax return preparer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "157"
part_name: "EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted."
cfr_part: "157"
---


# 157.7701-1 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.

[T.D. 9436, 73 FR 78463, Dec. 22, 2008]