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Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
T.D. 9011, 67 FR 48771, July 26, 2002, unless otherwise noted.
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Nomenclature changes to part 10 appear by T.D. 9359, 72 FR 54544, Sept. 26, 2007.
(a) A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law.
(b) Effective/applicability date. This section is applicable beginning June 12, 2014.
[T.D. 9668, 79 FR 33693, June 12, 2014]