# Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer
> **IRS** · Final regulations. · Published 2002-12-18 · Effective 2002-12-18 · 67 FR 77418
## Document
- **Document number:** 02-31855
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 77418
- **CFR reference:** 26 CFR 301
- **Publication date:** 2002-12-18
- **Effective date:** 2002-12-18
- **Treasury docket:** TD 9026
## Abstract

This document contains final regulations that exclude certain Low-Income Taxpayer Clinics (LITCs) that qualify for grants under section 7526 of the Internal Revenue Code from the definition of income tax return preparer under section 7701(a)(36). These final regulations also exclude certain persons who are employed by, or volunteer for, such clinics.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/18/02-31855/low-income-taxpayer-clinics-definition-of-income-tax-return-preparer)
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