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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 3, 2008
TITLE 31--Money and Finance: Treasury
Subtitle A--OFFICE OF THE SECRETARY OF THE TREASURY
PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart A--RULES GOVERNING AUTHORITY TO PRACTICE
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| Director of the Office of Professional Responsibility. |
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| Eligibility for enrollment as enrolled agent or enrolled retirement plan agent. |
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| Application for enrollment as an enrolled agent or enrolled retirement plan agent. |
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| Enrollment as an enrolled agent or enrolled retirement plan agent. |
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| Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation. |
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Subpart B--DUTIES AND RESTRICTIONS RELATING TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
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| Information to be furnished. |
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| Knowledge of client's omission. |
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| Diligence as to accuracy. |
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| Prompt disposition of pending matters. |
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| Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. |
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| Practice by former government employees, their partners and their associates. |
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| Return of client's records. |
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| Negotiation of taxpayer checks. |
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| Best practices for tax advisors. |
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| Standards with respect to tax returns and documents, affidavits and other papers. |
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| Requirements for covered opinions. |
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| Procedures to ensure compliance. |
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| Requirements for other written advice. |
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| Establishment of advisory committees. |
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Subpart C--SANCTIONS FOR VIOLATION OF THE REGULATIONS
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| Incompetence and disreputable conduct. |
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| Violations subject to sanction. |
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| Receipt of information concerning practitioner. |
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Subpart D--RULES APPLICABLE TO DISCIPLINARY PROCEEDINGS
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| Institution of proceeding. |
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| Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers. |
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| Proof; variance; amendment of pleadings. |
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| Representation; ex parte communication. |
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| Administrative Law Judge. |
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| Proposed findings and conclusions. |
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| Decision of Administrative Law Judge. |
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| Appeal of decision of Administrative Law Judge. |
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| Effect of disbarment, suspension, or censure. |
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| Notice of disbarment, suspension, censure, or disqualification. |
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| Petition for reinstatement. |
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Subpart E--GENERAL PROVISIONS
February 27, 2007< !-- #EndDate -- >-->
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