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A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
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.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 500 - Administrative practice; general provisions
§ 551 - Definitions
§ 552 - Public information; agency rules, opinions, orders, records, and proceedings
§ 552a - Records maintained on individuals
§ 552b - Open meetings
§ 553 - Rule making
§ 554 - Adjudications
§ 555 - Ancillary matters
§ 556 - Hearings; presiding employees; powers and duties; burden of proof; evidence; record as basis of decision
§ 557 - Initial decisions; conclusiveness; review by agency; submissions by parties; contents of decisions; record
§ 558 - Imposition of sanctions; determination of applications for licenses; suspension, revocation, and expiration of licenses
§ 559 - Effect on other laws; effect of subsequent statute
§ 321 - General authority of the Secretary
§ 330 - Practice before the Department
23 Stat. 258
60 Stat. 237
64 Stat. 1280
Reorganization ... 1950 Plan No. 26
Title 31 published on 08-Apr-2017 03:32
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR Part 10 after this date.
This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (IRS). These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations.
This document proposes modifications of the regulations governing practice before the Internal Revenue Service (IRS). These proposed regulations affect individuals who practice before the IRS. These proposed regulations modify the standards governing written advice and update certain provisions as appropriate. This document also provides notice of a public hearing on the proposed regulations and withdraws the notice of proposed rulemaking published on December 20, 2004, setting forth standards for State or local bond opinions.