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Electronic Code of Federal Regulations

e-CFR data is current as of April 3, 2020

Title 31Subtitle APart 10


TITLE 31—Money and Finance: Treasury

Subtitle A—OFFICE OF THE SECRETARY OF THE TREASURY

PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

rule
§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.
rule

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.
rule

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.
rule

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.
rule

Subpart E—GENERAL PROVISIONS

§10.90
Records.
§10.91
Saving provision.
§10.92
Special orders.
§10.93
Effective date.

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