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Code of Federal Regulations
Title 31
Part 10
Subpart B
Duties and Restrictions Relating to Practice Before the Internal Revenue Service
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10.20
Information to be furnished.
10.21
Knowledge of client's omission.
10.22
Diligence as to accuracy.
10.23
Prompt disposition of pending matters.
10.24
Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
10.25
Practice by former government employees, their partners and their associates.
10.26
Notaries.
10.27
Fees.
10.28
Return of client's records.
10.29
Conflicting interests.
10.30
Solicitation.
10.31
Negotiation of taxpayer checks.
10.32
Practice of law.
10.33
Best practices for tax advisors.
10.34
Standards with respect to tax returns and documents, affidavits and other papers.
10.35
Competence.
10.36
Procedures to ensure compliance.
10.37
Requirements for written advice.
10.38
Establishment of advisory committees.