Part 10 — Practice Before the Internal Revenue Service
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.
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.
Subpart C — Sanctions for Violation of the Regulations
Subpart D — Rules Applicable to Disciplinary Proceedings
- § 10.60— Institution of proceeding.
- § 10.61— Conferences.
- § 10.62— Contents of complaint.
- § 10.63— Service of complaint; service of other papers; service of evidence in support of complaint; filing of 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— Discovery.
- § 10.72— Hearings.
- § 10.73— Evidence.
- § 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 review.
- § 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.