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Circular 230 § 10.24

Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 57 FR 41095, Sept. 9, 1992
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No attorney, certified public accountant, enrolled agent, or enrolled actuary shall, in practice before the Internal Revenue Service, knowingly and directly or indirectly:
(a) Employ or accept assistance from any person who is under disbarment or suspension from practice before the Internal Revenue Service.
(b) Accept employment as associate, correspondent, or subagent from, or share fees with, any such person.
(c) Accept assistance from any former government employee where the provisions of § 10.26 of these regulations or any Federal law would be violated.
Source credit, amendments & notes

[44 FR 4943, Jan. 24, 1979, as amended at 57 FR 41095, Sept. 9, 1992]

Circular 230 § 10.24 — Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.24&asof=1997-07-01 · printed Oct 20, 2026
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  • (a) (a) Employ or accept assistance from any person who is unde…
  • (b) (b) Accept employment as associate, correspondent, or subag…
  • (c) (c) Accept assistance from any former government employee w…

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EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12757 FR 41095, Sept. 9, 1992View
Jul 1, 2003currenteCFR amendment effective 2016-12-30 run 5View · Redline (sign in)
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