### Question
What is the definition of practitioner?


### Answer
The definition of **practitioner** is as follows in *26 U.S.C. § 6061*:

> any individual in good standing who is regulated under section 330 of title 31, United States Code

#### Citation:
  - *26 U.S.C. § 6061*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART IV-SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS**

