StacksVerified U.S. regulatory reference

31 CFR §10.24

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A practitioner may not, knowingly and directly or indirectly:
  1. (a)Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
  2. (b)Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.