SUBPART A—Rules Governing Authority to Practice (§10.1 to §10.9)
- 10.1—Director of the Office of Professional Responsibility.
- 10.2—Definitions.
- 10.3—Who may practice.
- 10.4—Eligibility for enrollment as enrolled agent or enrolled retirement plan agent.
- 10.5—Application for enrollment as an enrolled agent or enrolled retirement plan agent.
- 10.6—Enrollment as an enrolled agent or enrolled retirement plan agent.
- 10.7—Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation.
- 10.8—Customhouse brokers.
- 10.9—Continuing education providers and continuing education programs.