Sections
Subtitle A: OFFICE OF THE SECRETARY OF THE TREASURY
Part 10: Practice before the internal revenue service
Subpart A: Rules governing authority to practice
31 CFR 10.8 - Customhouse brokers.
Subpart B: Duties and restrictions relating to practice before the internal revenue service
31 CFR 10.20 - Information to be furnished.
31 CFR 10.21 - Knowledge of client's omission.
31 CFR 10.22 - Diligence as to accuracy.
31 CFR 10.23 - Prompt disposition of pending matters.
31 CFR 10.25 - Practice by former Government employees, their partners and their associates.
31 CFR 10.28 - Return of client's records.
31 CFR 10.29 - Conflicting interests.
31 CFR 10.31 - Negotiation of taxpayer checks.
31 CFR 10.32 - Practice of law.
31 CFR 10.33 - Best practices for tax advisors.
31 CFR 10.35 - Requirements for covered opinions.
31 CFR 10.36 - Procedures to ensure compliance.
31 CFR 10.37 - Requirements for other written advice.
31 CFR 10.38 - Establishment of advisory committees.
Subpart C: Sanctions for violation of the regulations
31 CFR 10.51 - Incompetence and disreputable conduct.
31 CFR 10.52 - Violation of regulations.
Subpart D: Rules applicable to disciplinary proceedings
31 CFR 10.60 - Institution of proceeding.
31 CFR 10.62 - Contents of complaint.
31 CFR 10.63 - Service of complaint; service and filing of other papers.
31 CFR 10.64 - Answer; default.
