3. Tax Return Preparer

Definition of Tax return preparer

Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .
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Tax return preparer means HII.
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Examples of Tax return preparer in a sentence

SS 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
Section 20.6107-1 is added to read as follows: SS20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
Tax return preparer penalties are designed to buttress the penalty structure that applies to taxpayers.