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Regulations last checked for updates: May 17, 2025
Title 31 - Money and Finance: Treasury last revised: May 14, 2025
All Titles
Title 31
Part 10
Subpart A - Subpart A—Rules Governing Authority to Practice
§ 10.1 - Offices.
§ 10.2 - Definitions.
§ 10.3 - Who may practice.
§ 10.4 - Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.6 - Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.7 - Representing oneself; participating in rulemaking; limited practice; and special appearances.
§ 10.8 - Return preparation and application of rules to other individuals.
§ 10.9 - Continuing education providers and continuing education programs.
authority:
Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237
source:
Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
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