Title 31

PART 10

Part 10 - Practice Before The Internal Revenue Service

PART 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE Authority:Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017. Source:Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted. Editorial Note:Nomenclature changes to part 10 appear by T.D. 9359, 72 FR 54544, Sept. 26, 2007.

• Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
• Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

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.

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