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Rules Governing Authority to Practice | Midpage
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Code of Federal Regulations
Title 31
Part 10
Subpart A
Rules Governing Authority to Practice
10.1
Offices.
10.2
Definitions.
10.3
Who may practice.
10.4
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.5
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.6
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
10.7
Representing oneself; participating in rulemaking; limited practice; and special appearances.
10.8
Return preparation and application of rules to other individuals.
10.9
Continuing education providers and continuing education programs.