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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 |
§ 10.24 - Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
Latest version.
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§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.