31 CFR Subpart B
Duties and Restrictions Relating to Practice Before the Internal Revenue Service
July 31, 2023
§
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