31 C.F.R. §10.2 - Definitions
| Cite as | 31 C.F.R. §10.2 |
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14 cases
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Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
...of tax or any claim for refund of tax under the Internal Revenue Code.” 26 C.F.R. § 301.7701–15(a); accord26 U.S.C. § 7701(a)(36); see31 C.F.R. § 10.2(a)(8) (“ Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701–15.”) (emphasis in original)......
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Loving v. Internal Revenue Serv., Civil Action No. 12-385 (JEB)
...tax or any claim for refund of tax under the Internal Revenue Code." 26 C.F.R. § 301.7701-15(a); accord 26 U.S.C. § 7701(a)(36); see 31 C.F.R. § 10.2(a)(8) ("Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.") (emphasis in original). ......
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Bowman v. Iddon, 15-7118
...preparer.As of 2005, IRS regulations permitted the first three of these groups—all but tax preparers—to "practice before the IRS." See 31 C.F.R. §§ 10.2(d)–(e), 10.3(a)–(c) (2005). The regulation then governing practice before the IRS, Circular 230, defined these groups as "practitioners" a......
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Sicignano v. U.S., CIV.A.3:99CV1795 SRU.
...permit regulation of all those who practice before the Internal Revenue Service. See Treasury Department Circular 230 (1922); see also 31 C.F.R. § 10.2(a) (1983) ("Practice before the Internal Revenue Service comprehends all matters connected with presentations to the Internal Revenue Servi......
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1 books & journal articles
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Ethical Considerations
...been a finding of proscribed conduct.71 Notes 419 IX. Notes 1. 31 U.S.C. § 330(a). 2. 31 C.F.R.§§ 10.0–10.93. 3. 31 C.F.R. § 10.1. 4. 31 C.F.R. § 10.2; see also Treas. Reg. § 601.501(b)(10). 5. 31 C.F.R. § 10.3. 6. 31 C.F.R. § 10.4. 7. 31 C.F.R. § 10.6. 8. 31 C.F.R. § 10.6. 9. 31 C.F.R. § 1......