10.2—Definitions.
(a)
As used in this part, except where the text provides otherwise—
(1)
Attorney means any person who is a member in good
standing of the bar of the highest court of any state, territory, or
possession of the United States, including a Commonwealth, or the
District of Columbia.
(2)
Certified public accountant means any person who is
duly qualified to practice as a certified public
accountant in any state, territory, or possession of the United States,
including a Commonwealth, or the District of Columbia.
(3)
Commissioner refers to the Commissioner of Internal
Revenue.
(4)
Practice before the Internal Revenue Service
comprehends all matters connected with a presentation to the Internal
Revenue Service or any of its officers or employees relating to a
taxpayer's rights, privileges, or liabilities under laws or regulations
administered by the Internal Revenue Service. Such presentations
include, but are not limited to, preparing and filing documents,
corresponding and communicating with the Internal Revenue Service,
rendering written advice with respect to any entity, transaction, plan
or arrangement, or other plan or arrangement having a potential for tax
avoidance or evasion, and representing a client at conferences, hearings
and meetings.
(5)
Practitioner means any individual described in
paragraphs (a), (b), (c), (d) or (e) of § 10.3.
(6)
A tax return includes an amended tax return and a
claim for refund.
(7)
Service means the Internal Revenue Service.
(b) Effective/applicability date.
This section is
applicable on September 26, 2007.
Code of Federal Regulations
[T.D. 9359, 72 FR 54544, Sept. 26, 2007]
Code of Federal Regulations
Effective Date Note:
At 76 FR 32300, June 3, 2011, § 10.2 was amended by revising
paragraphs (a)(4) and (a)(5), adding paragraph (a)(8), and revising
paragraph (b), effective Aug. 2, 2011. For the convenience of the
user, the added and revised text is set forth as follows:
§ 10.2
Definitions.
(a) * * *
(4) Practice before the Internal Revenue Service
comprehends all matters connected with a presentation to the
Internal Revenue Service or any of its officers or employees
relating to a taxpayer's rights, privileges, or liabilities under
laws or regulations administered by the Internal Revenue Service.
Such presentations include, but are not limited to, preparing
documents; filing documents; corresponding and communicating with
the Internal Revenue Service; rendering written advice with
respect to any entity, transaction, plan or arrangement, or other
plan or arrangement having a potential for tax avoidance or
evasion; and representing a client at conferences, hearings, and
meetings.
(5) Practitioner means any individual described in
paragraphs (a), (b), (c), (d), (e), or (f) of § 10.3
.
(8) Tax return preparer means any individual within
the meaning of section 7701(a)(36) and 26 CFR 301.7701-15
.
(b) Effective/applicability date. This section is
applicable beginning August 2, 2011.