A practitioner may not take acknowledgments,
administer oaths, certify papers, or perform any
official act as a notary public with respect to
any matter administered by the Internal Revenue Service and for which he or she
is employed as counsel, attorney, or agent, or in
which he or she may be in any way interested.
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.