Section 31.7701-1 - 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 78454, Dec. 22, 2008