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31 C.F.R. § 10.32
Practice of law.
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Source: T.D. 9011, 67 FR 48771, July 26, 2002, unless otherwise noted.
Table of Contents
Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
- §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.