31:1.1.1.1.11.0.1.1 | SECTION 10.0
| 10.0 Scope of part. | |
31:1.1.1.1.11.1 | SUBPART A
| Subpart A - Rules Governing Authority to Practice | |
31:1.1.1.1.11.1.1.1 | SECTION 10.1
| 10.1 Offices. | |
31:1.1.1.1.11.1.1.2 | SECTION 10.2
| 10.2 Definitions. | |
31:1.1.1.1.11.1.1.3 | SECTION 10.3
| 10.3 Who may practice. | |
31:1.1.1.1.11.1.1.4 | SECTION 10.4
| 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. | |
31:1.1.1.1.11.1.1.5 | SECTION 10.5
| 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. | |
31:1.1.1.1.11.1.1.6 | SECTION 10.6
| 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. | |
31:1.1.1.1.11.1.1.7 | SECTION 10.7
| 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances. | |
31:1.1.1.1.11.1.1.8 | SECTION 10.8
| 10.8 Return preparation and application of rules to other individuals. | |
31:1.1.1.1.11.1.1.9 | SECTION 10.9
| 10.9 Continuing education providers and continuing education programs. | |
31:1.1.1.1.11.2 | SUBPART B
| Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service | |
31:1.1.1.1.11.2.1.1 | SECTION 10.20
| 10.20 Information to be furnished. | |
31:1.1.1.1.11.2.1.2 | SECTION 10.21
| 10.21 Knowledge of client's omission. | |
31:1.1.1.1.11.2.1.3 | SECTION 10.22
| 10.22 Diligence as to accuracy. | |
31:1.1.1.1.11.2.1.4 | SECTION 10.23
| 10.23 Prompt disposition of pending matters. | |
31:1.1.1.1.11.2.1.5 | SECTION 10.24
| 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. | |
31:1.1.1.1.11.2.1.6 | SECTION 10.25
| 10.25 Practice by former government employees, their partners and their associates. | |
31:1.1.1.1.11.2.1.7 | SECTION 10.26
| 10.26 Notaries. | |
31:1.1.1.1.11.2.1.8 | SECTION 10.27
| 10.27 Fees. | |
31:1.1.1.1.11.2.1.9 | SECTION 10.28
| 10.28 Return of client's records. | |
31:1.1.1.1.11.2.1.10 | SECTION 10.29
| 10.29 Conflicting interests. | |
31:1.1.1.1.11.2.1.11 | SECTION 10.30
| 10.30 Solicitation. | |
31:1.1.1.1.11.2.1.12 | SECTION 10.31
| 10.31 Negotiation of taxpayer checks. | |
31:1.1.1.1.11.2.1.13 | SECTION 10.32
| 10.32 Practice of law. | |
31:1.1.1.1.11.2.1.14 | SECTION 10.33
| 10.33 Best practices for tax advisors. | |
31:1.1.1.1.11.2.1.15 | SECTION 10.34
| 10.34 Standards with respect to tax returns and documents, affidavits and other papers. | |
31:1.1.1.1.11.2.1.16 | SECTION 10.35
| 10.35 Competence. | |
31:1.1.1.1.11.2.1.17 | SECTION 10.36
| 10.36 Procedures to ensure compliance. | |
31:1.1.1.1.11.2.1.18 | SECTION 10.37
| 10.37 Requirements for written advice. | |
31:1.1.1.1.11.2.1.19 | SECTION 10.38
| 10.38 Establishment of advisory committees. | |
31:1.1.1.1.11.3 | SUBPART C
| Subpart C - Sanctions for Violation of the Regulations | |
31:1.1.1.1.11.3.1.1 | SECTION 10.50
| 10.50 Sanctions. | |
31:1.1.1.1.11.3.1.2 | SECTION 10.51
| 10.51 Incompetence and disreputable conduct. | |
31:1.1.1.1.11.3.1.3 | SECTION 10.52
| 10.52 Violations subject to sanction. | |
31:1.1.1.1.11.3.1.4 | SECTION 10.53
| 10.53 Receipt of information concerning practitioner. | |
31:1.1.1.1.11.4 | SUBPART D
| Subpart D - Rules Applicable to Disciplinary Proceedings | |
31:1.1.1.1.11.4.1.1 | SECTION 10.60
| 10.60 Institution of proceeding. | |
31:1.1.1.1.11.4.1.2 | SECTION 10.61
| 10.61 Conferences. | |
31:1.1.1.1.11.4.1.3 | SECTION 10.62
| 10.62 Contents of complaint. | |
31:1.1.1.1.11.4.1.4 | SECTION 10.63
| 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers. | |
31:1.1.1.1.11.4.1.5 | SECTION 10.64
| 10.64 Answer; default. | |
31:1.1.1.1.11.4.1.6 | SECTION 10.65
| 10.65 Supplemental charges. | |
31:1.1.1.1.11.4.1.7 | SECTION 10.66
| 10.66 Reply to answer. | |
31:1.1.1.1.11.4.1.8 | SECTION 10.67
| 10.67 Proof; variance; amendment of pleadings. | |
31:1.1.1.1.11.4.1.9 | SECTION 10.68
| 10.68 Motions and requests. | |
31:1.1.1.1.11.4.1.10 | SECTION 10.69
| 10.69 Representation; ex parte communication. | |
31:1.1.1.1.11.4.1.11 | SECTION 10.70
| 10.70 Administrative Law Judge. | |
31:1.1.1.1.11.4.1.12 | SECTION 10.71
| 10.71 Discovery. | |
31:1.1.1.1.11.4.1.13 | SECTION 10.72
| 10.72 Hearings. | |
31:1.1.1.1.11.4.1.14 | SECTION 10.73
| 10.73 Evidence. | |
31:1.1.1.1.11.4.1.15 | SECTION 10.74
| 10.74 Transcript. | |
31:1.1.1.1.11.4.1.16 | SECTION 10.75
| 10.75 Proposed findings and conclusions. | |
31:1.1.1.1.11.4.1.17 | SECTION 10.76
| 10.76 Decision of Administrative Law Judge. | |
31:1.1.1.1.11.4.1.18 | SECTION 10.77
| 10.77 Appeal of decision of Administrative Law Judge. | |
31:1.1.1.1.11.4.1.19 | SECTION 10.78
| 10.78 Decision on review. | |
31:1.1.1.1.11.4.1.20 | SECTION 10.79
| 10.79 Effect of disbarment, suspension, or censure. | |
31:1.1.1.1.11.4.1.21 | SECTION 10.80
| 10.80 Notice of disbarment, suspension, censure, or disqualification. | |
31:1.1.1.1.11.4.1.22 | SECTION 10.81
| 10.81 Petition for reinstatement. | |
31:1.1.1.1.11.4.1.23 | SECTION 10.82
| 10.82 Expedited suspension. | |
31:1.1.1.1.11.5 | SUBPART E
| Subpart E - General Provisions | |
31:1.1.1.1.11.5.1.1 | SECTION 10.90
| 10.90 Records. | |
31:1.1.1.1.11.5.1.2 | SECTION 10.91
| 10.91 Saving provision. | |
31:1.1.1.1.11.5.1.3 | SECTION 10.92
| 10.92 Special orders. | |
31:1.1.1.1.11.5.1.4 | SECTION 10.93
| 10.93 Effective date. | |