31 CFR 10.32 : Money And Finance: Treasury (§ 0.101 To Parts 1061-1099) — (§ 0.101 To Parts 151-199) — Office Of The Secretary Of The Treasury (§ 0.101 To § 50.95) — (§ 0.101 To § 50.95) — Practice Before The Internal Revenue Service (§ 10.0 To § 10.93) — Duties And Restrictions Relating To Practice Before The Internal Revenue Service (§ 10.20 To § 10.38) — Practice of law.
4 Aug 2016
Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.