31 CFR 10.0 : 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) — Scope of part.

(a) This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.

(b) Effective/applicability date. This section is applicable beginning August 2, 2011.