31 C.F.R. § 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
Title 31 - Money and Finance: Treasury
A practitioner may not, knowingly and directly or indirectly: (a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service. (b) Accept assistance from any former government employee where the provisions of §10.25 or any Federal law would be violated.
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
§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
