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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle A - Office of the Secretary of the Treasury |
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Part 10 - Practice Before the Internal Revenue Service |
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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. |