1. LawStack
  2. Title 31 - Money and Finance: Treasury
  3. Subtitle A - Office of the Secretary of the Treasury
  4. Part 10 - Practice Before the Internal Revenue Service
  5. Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service
  6. 31 CFR § 10.23
31 CFR § 10.23
Prompt disposition of pending matters
March 30, 2026
CFR
Editorial Note on Part 10

Editorial Note:

Nomenclature changes to part 10 appear by T.D. 9359, 72 FR 54544, Sept. 26, 2007.

§ 10.23 Prompt disposition of pending matters.

A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.

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§ 10.22 Diligence as to accuracy
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§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees

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