31 C.F.R. § 10.32 Practice of law.
Title 31 - Money and Finance: Treasury
Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.
Title 31: Money and Finance: Treasury
PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
§ 10.32 Practice of law.
