Practitioner
(5) Practitioner means any individual described in paragraphs (a), (b), (c), (d), (e), or (f) of 10.3. (6) A tax return includes an amended tax return and a claim for refund. (7) Service means the Internal Revenue Service. (8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.