Rules Governing Authority to Practice

  1. Law
  2. CFR 31
  3. Money and Finance: Treasury
  4. Office of the Secretary of the Treasury
  5. Practice Before the Internal Revenue Service
  6. Rules Governing Authority to Practice

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Section
10.1

Offices.

Section
10.2

Definitions.

Section
10.3

Who may practice.

Section
10.4

Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

Section
10.5

Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

Section
10.6

Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.

Section
10.7

Representing oneself; participating in rulemaking; limited practice; and special appearances.

Section
10.8

Return preparation and application of rules to other individuals.

Section
10.9

Continuing education providers and continuing education programs.