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31 C.F.R. PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

TITLE 31--Money and Finance: Treasury

Subtitle A--OFFICE OF THE SECRETARY OF THE TREASURY

PART 10--PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

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Scope of part.

Subpart A--RULES GOVERNING AUTHORITY TO PRACTICE

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Director of Practice.

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Definitions.

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Who may practice.

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Eligibility for enrollment.

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Application for enrollment.

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Enrollment.

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Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation.

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Customhouse brokers.

Subpart B--DUTIES AND RESTRICTIONS RELATING TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

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Information to be furnished.

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Knowledge of client's omission.

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Diligence as to accuracy.

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Prompt disposition of pending matters.

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Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.

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Practice by former Government employees, their partners and their associates.

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Notaries.

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Fees.

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Return of client's records.

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Conflicting interests.

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Solicitation.

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Negotiation of taxpayer checks.

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Practice of law.

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Best practices for tax advisors.

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Standards for advising with respect to tax return positions and for preparing or signing returns.

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Requirements for covered opinions.

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Procedures to ensure compliance.

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Requirements for other written advice.

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Establishment of advisory committees.

Subpart C--SANCTIONS FOR VIOLATION OF THE REGULATIONS

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Sanctions.

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Incompetence and disreputable conduct.

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Violation of regulations.

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Receipt of information concerning practitioner.

Subpart D--RULES APPLICABLE TO DISCIPLINARY PROCEEDINGS

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Institution of proceeding.

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Conferences.

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Contents of complaint.

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Service of complaint; service and filing of other papers.

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Answer; default.

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Supplemental charges.

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Reply to answer.

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Proof; variance; amendment of pleadings.

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Motions and requests.

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Representation; ex parte communication.

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Administrative Law Judge.

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Hearings.

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Evidence.

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Depositions.

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Transcript.

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Proposed findings and conclusions.

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Decision of Administrative Law Judge.

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Appeal of decision of Administrative Law Judge.

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Decision on appeal.

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Effect of disbarment, suspension, or censure.

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Notice of disbarment, suspension, censure, or disqualification.

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Petition for reinstatement.

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Expedited suspension upon criminal conviction or loss of license for cause.

Subpart E--GENERAL PROVISIONS

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Records.

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Saving clause.

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Special orders.

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Effective date.