A practitioner who, having been retained by a
client with respect to a matter administered by
the Internal Revenue Service, knows that the
client has not complied with the revenue laws of
the United States or has made an error in or
omission from any return, document, affidavit, or
other paper which the client submitted or executed
under the revenue laws of the United States, must
advise the client promptly of the fact of such
noncompliance, error, or omission. The
practitioner must advise the client of the
consequences as provided under the Code and regulations of such noncompliance,
error, or omission.
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.