31 CFR 10.2 - Definitions

Cite as31 CFR 10.2
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23 practice notes
  • Practice and procedure: Patent and trademark cases rules of practice; representation of others before Patent and Trademark Office,
    • United States
    • Federal Register December 12, 2003
    • December 12, 2003
    ...broad definition of practice before the Office is similar to the definition of ``practice'' adopted by the Internal Revenue Service. 31 CFR 10.2(e). Practice before the Office would not include the physical or electronic delivery of documents to the The definition of practice before the Off......
  • Part II
    • United States
    • Federal Register December 12, 2003
    • December 12, 2003
    ...broad definition of practice before the Office is similar to the definition of ``practice'' adopted by the Internal Revenue Service. 31 CFR 10.2(e). Practice before the Office would not include the physical or electronic delivery of documents to the The definition of practice before the Off......
  • Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
    • United States
    • United States District Courts. United States District Court (Columbia)
    • February 1, 2013
    ...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)......
  • Ethical Considerations
    • United States
    • Federal Tax Procedures for Attorneys
    • September 21, 2015
    ...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......
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14 cases
  • Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
    • United States
    • United States District Courts. United States District Court (Columbia)
    • February 1, 2013
    ...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)......
  • Loving v. Internal Revenue Serv., Civil Action No. 12-385 (JEB)
    • United States
    • United States District Courts. United States District Court (Columbia)
    • January 18, 2013
    ...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). ......
  • Bowman v. Iddon, No. 15-7118
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • February 21, 2017
    ...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......
  • Sicignano v. U.S., No. CIV.A.3:99CV1795 SRU.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court (Connecticut)
    • January 8, 2001
    ...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
  • Ethical Considerations
    • United States
    • Federal Tax Procedures for Attorneys
    • September 21, 2015
    ...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......

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