### Question
How is the "tax return preparer" defined?


### Answer
The term **tax return preparer** is defined in *26 U.S.C. § 7701* as follows -

> any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

