Sec. 10.24 Assistance from disbarred or suspended persons and former Internal Revenue Service employees.
A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of §10.25 or any Federal law would be violated.
[31 F.R. 10773, Aug. 13, 1966, as amended at 35 F.R. 13205, Aug. 19, 1970; 44 F.R. 4940, Jan. 1979; 57 FR 41093-41096, Sept. 9, 1992. Revised by T.D. 9011, 67 FR 48760-48780, July 26, 2002.]
