Title 31

PART 10 SUBPART B

Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service Source:T.D. 9011, 67 FR 48771, July 26, 2002, unless otherwise noted.

• 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.

31:1.1.1.1.11.2.1.1	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.

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