10.38—Establishment of advisory committees.
(a) Advisory committees.
To
promote and maintain the public's confidence in
tax advisors, the Director of the Office of Professional Responsibility is
authorized to establish one or more advisory
committees composed of at least five individuals
authorized to practice before the Internal Revenue
Service. The Director should ensure that
membership of an advisory committee is balanced
among those who practice as attorneys,
accountants, and enrolled agents. Under procedures
prescribed by the Director, an advisory committee
may review and make general recommendations
regarding professional standards or best practices
for tax advisors, including whether hypothetical
conduct would give rise to a violation of §§ 10.35
or 10.36.
(b) Effective date.
This section
applies after December 20, 2004.
Code of Federal Regulations
[T.D. 9011, 67 FR 48771, July 26, 2002, as
amended by T.D. 9165, 69 FR 75842, Dec. 20,
2004]
Code of Federal Regulations
Effective Date Note:
At 76 FR 32308, June 3, 2011, § 10.38 was
revised, effective Aug. 2, 2011. For the
convenience of the user, the revised text is set
forth as follows:
§ 10.38
Establishment of advisory
committees.
(a) Advisory committees. To
promote and maintain the public's confidence in
tax advisors, the Internal Revenue Service is
authorized to establish one or more advisory
committees composed of at least six individuals
authorized to practice before the Internal Revenue
Service. Membership of an advisory committee must
be balanced among those who practice as attorneys,
accountants, enrolled agents, enrolled actuaries,
enrolled retirement plan agents, and registered
tax return preparers. Under procedures prescribed
by the Internal Revenue Service, an advisory
committee may review and make general
recommendations regarding the practices,
procedures, and policies of the offices described
in § 10.1
.
(b) Effective/applicability date.
This section is applicable beginning August 2,
2011.