31 CFR 10.0 - Scope of part.

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§ 10.0 Scope of part. Link to an amendment published at 76 FR 32300, June 3, 2011.
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing clients before the Internal Revenue Service. Subpart A of this part sets forth rules relating to authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part contains rules relating to disciplinary proceedings; subpart D of this part contains rules applicable to disqualification of appraisers; and subpart E of this part contains general provisions, including provisions relating to the availability of official records.
[59 FR 31526, June 20, 1994]
Effective Date Note:
At 76 FR 32300, June 3, 2011, § 10.0 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:
§ 10.0 Scope of part.
(a) This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.

Title 31 published on 2014-07-01

no entries appear in the Federal Register after this date.