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