PART 10 -- PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
PART 10 -- PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
(TREASURY DEPARTMENT CIRCULAR NO. 230--TITLE 31 REGULATIONS GOVERNING THE PRACTICE OF ATTORNEYS, CERTIFIED PUBLIC ACCOUNTANTS, ENROLLED AGENTS, ENROLLED ACTUARIES, AND APPRAISERS BEFORE THE INTERNAL REVENUE SERVICE)
Sec. 10.0 Scope of part.
SUBPART A -- RULES GOVERNING AUTHORITY TO PRACTICE
10.1 Offices.
10.2 Definitions.
10.3 Who may practice.
10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
10.8 Return preparation and application of rules to other individuals.
10.9 Continuing education providers and continuing education programs.
SUBPART B -- DUTIES AND RESTRICTIONS RELATING TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
10.20 Information to be furnished.
10.21 Knowledge of client's omission.
10.22 Diligence as to accuracy.
10.23 Prompt disposition of pending matters.
10.24 Assistance from disbarred or suspended persons and former Internal Revenue Service employees.
10.25 Practice by former government employees, their partners and their associates.
10.26 Notaries.
10.27 Fees.
10.28 Return of client's records.
10.29 Conflicting interests.
10.30 Solicitation.
10.31 Negotiation of taxpayer checks.
10.32 Practice of law.
10.33 Best practices for tax advisors.
10.34 Standards with respect to tax returns and documents, affidavits and other papers.
10.35 Competence.
10.36 Procedures to ensure compliance.
10.37 Requirements for written advice.
10.38 Establishment of advisory committees.
SUBPART C -- SANCTIONS FOR VIOLATION OF THE REGULATIONS
10.50 Sanctions.
10.51 Incompetence and disreputable conduct.
10.52 Violations subject to sanction.
10.53 Receipt of information concerning practitioner.
SUBPART D -- RULES APPLICABLE TO DISCIPLINARY PROCEEDINGS
10.60 Institution of proceeding.
10.61 Conferences.
10.62 Contents of complaint.
10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
10.64 Answer; default.
10.65 Supplemental charges.
10.66 Reply to answer.
10.67 Proof; variance; amendment of pleadings.
10.68 Motions and requests.
10.69 Representation; ex parte communication.
10.70 Administrative Law Judge.
10.71 Discovery.
10.72 Hearings.
10.73 Evidence.
10.74 Transcript.
10.75 Proposed findings and conclusions.
10.76 Decision of Administrative Law Judge.
10.77 Appeal of decision of Administrative Law Judge.
10.78 Decision on review.
10.79 Effect of disbarment, suspension, or censure.
10.80 Notice of disbarment, suspension, censure, or disqualification.
10.81 Petition for reinstatement.
10.82 Expedited suspension.
SUBPART E -- GENERAL PROVISIONS
10.90 Records.
10.91 Saving provision.
10.92 Special orders.
10.93 Effective date.
AUTHORITY: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et. seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
Source: Department Circular 230, Revised 31 F.R. 10773, Aug. 13, 1966, unless otherwise noted.
