(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.
(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.