As used in this part:

1. (1) “Electronic filer” means a firm, organization, or individual that participates in the electronic filing program;

2. (2)

   1. (A) “Electronic return originator” (ERO) means a firm, organization, or individual that deals directly with the taxpayer.

   2. (B) An ERO may or may not be a preparer, as it is defined as an:

      1. (i) “Electronic return preparer” that prepares tax returns, including AR8453, for taxpayers who intend to have their returns electronically filed; or
      2. (ii) “Electronic return collector” that accepts completed tax returns, including AR8453, from taxpayers who intend to have their returns electronically filed; and
3. (3) “Transmitter” means a firm, organization, or individual that transmits electronic returns directly to the Internal Revenue Service Data Communications Subsystem.