Duties and Restrictions Relating to Practice Before the Internal Revenue Service

  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. Duties and Restrictions Relating to Practice Before the Internal Revenue Service

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Section
10.20

Information to be furnished.

Section
10.21

Knowledge of client's omission.

Section
10.22

Diligence as to accuracy.

Section
10.23

Prompt disposition of pending matters.

Section
10.24

Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.

Section
10.25

Practice by former government employees, their partners and their associates.

Section
10.26

Notaries.

Section
10.27

Fees.

Section
10.28

Return of client's records.

Section
10.29

Conflicting interests.

Section
10.30

Solicitation.

Section
10.31

Negotiation of taxpayer checks.

Section
10.32

Practice of law.

Section
10.33

Best practices for tax advisors.

Section
10.34

Standards with respect to tax returns and documents, affidavits and other papers.

Section
10.35

Competence.

Section
10.36

Procedures to ensure compliance.

Section
10.37

Requirements for written advice.

Section
10.38

Establishment of advisory committees.