§ 10.0 - Scope of part.

Subpart A - Rules Governing Authority to Practice

§ 10.1 - Offices.

§ 10.2 - Definitions.

§ 10.3 - Who may practice.

§ 10.4 - Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

§ 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

§ 10.6 - Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

§ 10.7 - Representing oneself; participating in rulemaking; limited practice; and special appearances.

§ 10.8 - Return preparation and application of rules to other individuals.

§ 10.9 - Continuing education providers and continuing education programs.

Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service

§ 10.20 - Information to be furnished.

§ 10.21 - Knowledge of client's omission.

§ 10.22 - Diligence as to accuracy.

§ 10.23 - Prompt disposition of pending matters.

§ 10.24 - Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.

§ 10.25 - Practice by former government employees, their partners and their associates.

§ 10.26 - Notaries.

§ 10.27 - Fees.

§ 10.28 - Return of client's records.

§ 10.29 - Conflicting interests.

§ 10.30 - Solicitation.

§ 10.31 - Negotiation of taxpayer checks.

§ 10.32 - Practice of law.

§ 10.33 - Best practices for tax advisors.

§ 10.34 - Standards with respect to tax returns and documents, affidavits and other papers.

§ 10.35 - Competence.

§ 10.36 - Procedures to ensure compliance.

§ 10.37 - Requirements for written advice.

§ 10.38 - Establishment of advisory committees.

Subpart C - Sanctions for Violation of the Regulations

§ 10.50 - Sanctions.

§ 10.51 - Incompetence and disreputable conduct.

§ 10.52 - Violations subject to sanction.

§ 10.53 - Receipt of information concerning practitioner.

§ 10.54 - Institution of proceeding.

§ 10.55 - Conferences.

§ 10.56 - Contents of complaint.

§ 10.57 - Service of complaint and other papers.

§ 10.58 - Answer.

§ 10.59 - Supplemental charges.

Subpart D - Rules Applicable to Disciplinary Proceedings

§ 10.60 - Institution of proceeding.

§ 10.61 - Conferences.

§ 10.62 - Contents of complaint.

§ 10.63 - Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.

§ 10.64 - Answer; default.

§ 10.65 - Supplemental charges.

§ 10.66 - Reply to answer.

§ 10.67 - Proof; variance; amendment of pleadings.

§ 10.68 - Motions and requests.

§ 10.69 - Representation; ex parte communication.

§ 10.70 - Administrative Law Judge.

§ 10.71 - Discovery.

§ 10.72 - Hearings.

§ 10.73 - Evidence.

§ 10.74 - Transcript.

§ 10.75 - Proposed findings and conclusions.

§ 10.76 - Decision of Administrative Law Judge.

§ 10.77 - Appeal of decision of Administrative Law Judge.

§ 10.78 - Decision on review.

§ 10.79 - Effect of disbarment, suspension, or censure.

§ 10.80 - Notice of disbarment, suspension, censure, or disqualification.

§ 10.81 - Petition for reinstatement.

§ 10.82 - Expedited suspension.

§ 10.83 - Reply to answer.

§ 10.84 - Proof, variance, amendment of pleadings.

§ 10.85 - Motions and requests.

§ 10.86 - Representation.

§ 10.87 - Administrative Law Judge.

§ 10.88 - Hearings.

§ 10.89 - Evidence.

§ 10.94 - Appeal to the Secretary.

§ 10.95 - Decision of the Secretary.

§ 10.96 - Final order.

§ 10.97 - Petition for reinstatement.

Subpart E - General Provisions

§ 10.90 - Records.

§ 10.91 - Saving provision.

§ 10.92 - Special orders.

§ 10.93 - Effective date.

§ 10.98 - Records.

§ 10.100 - Saving clause.

§ 10.101 - Special orders.