SUBPART B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service (§10.20 to §10.38)
- 10.20—Information to be furnished.
- 10.21—Knowledge of client's omission.
- 10.22—Diligence as to accuracy.
- 10.23—Prompt disposition of pending matters.
- 10.24—Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
- 10.25—Practice by former government employees, their partners and their associates.
- 10.26—Notaries.
- 10.27—Fees.
- 10.28—Return of client's records.
- 10.29—Conflicting interests.
- 10.30—Solicitation.
- 10.31—Negotiation of taxpayer checks.
- 10.32—Practice of law.
- 10.33—Best practices for tax advisors.
- 10.34—Standards with respect to tax returns and documents, affidavits and other papers.
- 10.35—Requirements for covered opinions.
- 10.36—Procedures to ensure compliance.
- 10.37—Requirements for other written advice.
- 10.38—Establishment of advisory committees.