10.8—Customhouse brokers.
Nothing contained in the regulations in this
part will affect or limit the right of a
customhouse broker, licensed as such by the
Commissioner of Customs in accordance with the
regulations prescribed therefor, in any customs
district in which he or she is so licensed, at a
relevant local office of the Internal Revenue
Service or before the National Office of the
Internal Revenue Service, to act as a
representative in respect to any matters relating
specifically to the importation or exportation of
merchandise under the customs or internal revenue
laws, for any person for whom he or she has acted
as a customhouse broker.
Code of Federal Regulations
Effective Date Note:
At 76 FR 32306, June 3, 2011, § 10.8 was
revised, effective Aug. 2, 2011. For the
convenience of the user, the revised text is set
forth as follows:
§ 10.8
Return preparation and application of
rules to other individuals.
(a) Preparing all or substantially
all of a tax return. Any individual who for
compensation prepares or assists with the
preparation of all or substantially all of a tax
return or claim for refund must have a preparer
tax identification number. Except as otherwise
prescribed in forms, instructions, or other
appropriate guidance, an individual must be an
attorney, certified public accountant, enrolled
agent, or registered tax return preparer to obtain
a preparer tax identification number. Any
individual who for compensation prepares or
assists with the preparation of all or
substantially all of a tax return or claim for
refund is subject to the duties and restrictions
relating to practice in subpart B, as well as
subject to the sanctions for violation of the
regulations in subpart C.
(b) Preparing a tax return and
furnishing information. Any individual may for
compensation prepare or assist with the
preparation of a tax return or claim for refund
(provided the individual prepares less than
substantially all of the tax return or claim for
refund), appear as a witness for the taxpayer
before the Internal Revenue Service, or furnish
information at the request of the Internal Revenue
Service or any of its officers or employees.
(c) Application of rules to other
individuals. Any individual who for
compensation prepares, or assists in the
preparation of, all or a substantial portion of a
document pertaining to any taxpayer's tax
liability for submission to the Internal Revenue
Service is subject to the duties and restrictions
relating to practice in subpart B, as well as
subject to the sanctions for violation of the
regulations in subpart C. Unless otherwise a
practitioner, however, an individual may not for
compensation prepare, or assist in the preparation
of, all or substantially all of a tax return or
claim for refund, or sign tax returns and claims
for refund. For purposes of this paragraph, an
individual described in 26 CFR 301.7701-15(f)
is
not treated as having prepared all or a
substantial portion of the document by reason of
such assistance.
(d) Effective/applicability date.
This section is applicable beginning August 2,
2011.