31 CFR 10.24 - Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.
Title 31 published on 2013-07-01
no entries appear in the Federal Register after this date.