31 C.F.R. § 10.26 Notaries.
Title 31 - Money and Finance: Treasury
A practitioner may not take acknowledgments, administer oaths, certify papers, or perform any official act as a notary public with respect to any matter administered by the Internal Revenue Service and for which he or she is employed as counsel, attorney, or agent, or in which he or she may be in any way interested.
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
§ 10.26 Notaries.
