2001 CFR Title 31, Volume 1

Title 31--Money and Finance: Treasury CHAPTER I--MONETARY OFFICES, DEPARTMENT OF THE TREASURY PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
	10.0	Scope of part.
	10.1	Director of Practice.
	10.2	Definitions.
	10.3	Who may practice.
	10.4	Eligibility for enrollment.
	10.5	Application for enrollment.
	10.6	Enrollment.
	10.7	Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation.
	10.8	Customhouse brokers.
	10.20	Information to be furnished.
	10.21	Knowledge of client's omission.
	10.22	Diligence as to accuracy.
	10.23	Prompt disposition of pending matters.
	10.24	Assistance from disbarred or suspended persons and former Internal Revenue Service employees.
	10.25	Practice by partners of Government employees.
	10.26	Practice by former Government employees, their partners and their associates.
	10.27	Notaries.
	10.28	Fees.
	10.29	Conflicting interests.
	10.30	Solicitation.
	10.31	Negotiation of taxpayer refund checks.
	10.32	Practice of law.
	10.33	Tax shelter opinions.
	10.34	Standards for advising with respect to tax return positions and for preparing or signing returns.
	10.50	Authority to disbar or suspend.
	10.51	Disreputable conduct.
	10.52	Violation of regulations.
	10.53	Receipt of information concerning attorney, certified public accountant, enrolled agent, or enrolled actuary.
	10.54	Institution of proceeding.
	10.55	Conferences.
	10.56	Contents of complaint.
	10.57	Service of complaint and other papers.
	10.58	Answer.
	10.59	Supplemental charges.
	10.60	Reply to answer.
	10.61	Proof; variance; amendment of pleadings.
	10.62	Motions and requests.
	10.63	Representation.
	10.64	Administrative Law Judge.
	10.65	Hearings.
	10.66	Evidence.
	10.67	Depositions.
	10.68	Transcript.
	10.69	Proposed findings and conclusions.
	10.70	Decision of the Administrative Law Judge.
	10.71	Appeal to the Secretary.
	10.72	Decision of the Secretary.
	10.73	Effect of disbarment or suspension; surrender of card.
	10.74	Notice of disbarment or suspension.
	10.75	Petition for reinstatement.
	10.76	Expedited suspension upon criminal conviction or loss of license for cause.
	10.77	Authority to disqualify; effect of disqualification.
	10.78	Institution of proceeding.
	10.79	Contents of complaint.
	10.80	Service of complaint and other papers.
	10.81	Answer.
	10.82	Supplemental charges.
	10.83	Reply to answer.
	10.84	Proof, variance, amendment of pleadings.
	10.85	Motions and requests.
	10.86	Representation.
	10.87	Administrative Law Judge.
	10.88	Hearings.
	10.89	Evidence.
	10.90	Depositions.
	10.91	Transcript.
	10.92	Proposed findings and conclusions.
	10.93	Decision of the Administrative Law Judge.
	10.94	Appeal to the Secretary.
	10.95	Decision of the Secretary.
	10.96	Final order.
	10.97	Petition for reinstatement.
	10.98	Records.
	10.100	Saving clause.
	10.101	Special orders.