Subpart A—Rules Governing Authority to Practice
- §10.1 Offices.
- §10.2 Definitions.
- §10.3 Who may practice.
- §10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- §10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
- §10.8 Return preparation and application of rules to other individuals.
- §10.9 Continuing education providers and continuing education programs.