Sec. 10.23 Prompt disposition of pending matters.
A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
[31 F.R. 10773, Aug. 13, 1966, as amended at 57 FR 41093-41096, Sept. 9, 1992. Revised by T.D. 9011, 67 FR 48760-48780, July 26, 2002.]
