Each attorney, certified public accountant, and enrolled practitioner shall
exercise due diligence in:
(a) Preparing or assisting in the preparation of, approving, and filing returns,
documents, affidavits, and other papers relating to Bureau matters;
(b) Determining the correctness of any representations made by him or her to the
Bureau; and
(c) Determining the correctness of any information which he or she imparts to a
client with reference to any matter administered by the Bureau.
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.
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