31 CFR 10.2 - Definitions.

§ 10.2 Definitions.

(a) As used in this part, except where the text provides otherwise -

(1)Attorney means any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.

(2)Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.

(3)Commissioner refers to the Commissioner of Internal Revenue.

(4)Practice before the Internal Revenue Service comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service; rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and representing a client at conferences, hearings, and meetings.

(5)Practitioner means any individual described in paragraphs (a), (b), (c), (d), (e), or (f) of § 10.3.

(6) A tax return includes an amended tax return and a claim for refund.

(7)Service means the Internal Revenue Service.

(8)Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.

(b)Effective/applicability date. This section is applicable beginning August 2, 2011.

[T.D. 9359, 72 FR 54544, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32300, June 3, 2011]

Title 31 published on 06-Feb-2018 03:53

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

  • 2014-06-12; vol. 79 # 113 - Thursday, June 12, 2014
    1. 79 FR 33685 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Final Regulations.
      Effective Date. These regulations are effective on June 12, 2014. Applicability Date: For dates of applicability, see §§ 10.1(d), 10.3(j), 10.22(c), 10.31(b), 10.35(b), 10.36(b), 10.37(e), 10.81(b), 10.82(h), and 10.91.
      31 CFR Part 10