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Title 31: Money and Finance: Treasury
Subtitle A: Office of the Secretary of the Treasury
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Subpart D: Duties and Restrictions Relating to Practice
8.33 - Accuracy.
Each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in:
(a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Bureau matters;
(b) Determining the correctness of any representations made by him or her to the Bureau; and
(c) Determining the correctness of any information which he or she imparts to a client with reference to any matter administered by the Bureau.
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