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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]
Code of Federal Regulations - Page 133
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 2012-07-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES

§ 500 - Administrative practice; general provisions

§ 551 - Definitions

§ 552 - Public information; agency rules, opinions, orders, records, and proceedings

§ 552a - Records maintained on individuals

§ 552b - Open meetings

§ 553 - Rule making

§ 554 - Adjudications

§ 555 - Ancillary matters

§ 556 - Hearings; presiding employees; powers and duties; burden of proof; evidence; record as basis of decision

§ 557 - Initial decisions; conclusiveness; review by agency; submissions by parties; contents of decisions; record

§ 558 - Imposition of sanctions; determination of applications for licenses; suspension, revocation, and expiration of licenses

§ 559 - Effect on other laws; effect of subsequent statute

USC : Title 31 - MONEY AND FINANCE

§ 321 - General authority of the Secretary

§ 330 - Practice before the Department

Statutes at Large

23 Stat. 258

60 Stat. 237

64 Stat. 1280

Presidential Documents

Reorganization ... 1950 Plan No. 26

Title 31 published on 2012-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR 10 after this date.

  • 2012-09-17; vol. 77 # 180 - Monday, September 17, 2012
    1. 77 FR 57055 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Withdrawal of notice of proposed rulemaking; notice of proposed rulemaking and notice of public hearing.
      Comments must be received by November 16, 2012. Outlines of topics to be discussed at the public hearing scheduled for December 7, 2012 at 10 a.m., in the Auditorium of the Internal Revenue Service building at 1111 Constitution Avenue NW., Washington, DC 20224, must be received by November 16, 2012.
      31 CFR Part 10