31 CFR §8.35
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No attorney, certified public accountant or enrolled practitioner shall, in practice before the Bureau, knowingly and directly or indirectly:
- (a)Employ or accept assistance from any person who is under disbarment or suspension from practice before any agency of the Treasury Department;
- (b)Accept employment as associate, correspondent, or subagent from, or share fees with, any such person;
- (c)Accept assistance in a specific matter from any person who participated personally and substantially in the matter as an employee of the Treasury Department.