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Regulations last checked for updates: May 15, 2025
Title 31 - Money and Finance: Treasury last revised: Apr 15, 2025
All Titles
Title 31
Part 10
Subpart B - Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
§ 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 - Best practices for tax advisors.
§ 10.34 - Standards with respect to tax returns and documents, affidavits and other papers.
§ 10.35 - Competence.
§ 10.36 - Procedures to ensure compliance.
§ 10.37 - Requirements for written advice.
§ 10.38 - Establishment of advisory committees.
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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