Site Feedback

Title 31

Displaying title 31, up to date as of 10/06/2026. Title 31 was last amended 10/06/2026.
New Finding Aids are now available on eCFR.gov. The Parallel Table of Authorities, Subject Index, and Agency-prepared Indexes are now online! Learn more
eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Title 31Money and Finance: TreasuryPart / Section
Subtitle AOffice of the Secretary of the Treasury0 – 50
Part 10Practice Before the Internal Revenue Service10.0 – 10.93
§ 10.0Scope of part.
Subpart ARules Governing Authority to Practice10.1 – 10.9
§ 10.1Offices.
§ 10.2Definitions.
§ 10.3Who may practice.
§ 10.4Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.5Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.6Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.7Representing oneself; participating in rulemaking; limited practice; and special appearances.
§ 10.8Return preparation and application of rules to other individuals.
§ 10.9Continuing education providers and continuing education programs.
Subpart BDuties and Restrictions Relating to Practice Before the Internal Revenue Service10.20 – 10.38
Subpart CSanctions for Violation of the Regulations10.50 – 10.53
§ 10.50Sanctions.
§ 10.51Incompetence and disreputable conduct.
§ 10.52Violations subject to sanction.
§ 10.53Receipt of information concerning practitioner.
Subpart DRules Applicable to Disciplinary Proceedings10.60 – 10.82
Subpart EGeneral Provisions10.90 – 10.93
§ 10.90Records.
§ 10.91Saving provision.
§ 10.92Special orders.
§ 10.93Effective date.