Title 31--Money and Finance: 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 or to disbarred or suspended persons and former Internal Revenue Service employees.
10.25
Practice by former Government employees, their partners and their associates.
10.26
Notaries.
10.27
Fees.
10.28
Return of client's records.
10.29
Conflicting interests.
10.30
Solicitation.
10.31
Negotiation of taxpayer 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
Sanctions.
10.51
Incompetence and disreputable conduct.
10.52
Violation of regulations.
10.53
Receipt of information concerning practitioner.
10.60
Institution of proceeding.
10.61
Conferences.
10.62
Contents of complaint.
10.63
Service of complaint; service and filing of other papers.
10.64
Answer; default.
10.65
Supplemental charges.
10.66
Reply to answer.
10.67
Proof; variance; amendment of pleadings.
10.68
Motions and requests.
10.69
Representation; ex parte communication.
10.70
Administrative Law Judge.
10.71
Hearings.
10.72
Evidence.
10.73
Depositions.
10.74
Transcript.
10.75
Proposed findings and conclusions.
10.76
Decision of Administrative Law Judge.
10.77
Appeal of decision of Administrative Law Judge.
10.78
Decision on appeal.
10.79
Effect of disbarment, suspension, or censure.
10.80
Notice of disbarment, suspension, censure, or disqualification.
10.81
Petition for reinstatement.
10.82
Expedited suspension upon criminal conviction or loss of license for cause.
10.90
Records.
10.91
Saving clause.
10.92
Special orders.
10.93
Effective date.