Brief Case
Pension Resource

Circular 230 § 10.25

Practice by former government employees, their partners and their associates.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 35 FR 13205, Aug. 19, 1970
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Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
No partner of an officer or employee of the executive branch of the U.S. Government, of any independent agency of the United States, or of the District of Columbia, shall represent anyone in any matter administered by the Internal Revenue Service in which such officer or employee of the Government participates or has participated personally and substantially as a Government employee or which is the subject of his official responsibility.
Source credit, amendments & notes

[31 FR 10773, Aug. 13, 1966, as amended at 35 FR 13205, Aug. 19, 1970]

Circular 230 § 10.25 — Practice by former government employees, their partners and their associates. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.25&asof=1997-07-01 · printed Oct 16, 2026
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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12735 FR 13205, Aug. 19, 1970View
Jul 1, 2003Jun 30, 2004CFR 2003 annual edition (revised as of 2003-07-01) run 127View · Redline (sign in)
Jul 1, 2004Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54548, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54548, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012Dec 29, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 127T.D. 9527, 76 FR 32307, June 3, 2011View · Redline (sign in)
Dec 30, 2016Nov 5, 2020eCFR amendment effective 2016-12-30 run 26T.D. 9527, 76 FR 32307, June 3, 2011View · Redline (sign in)
Nov 6, 2020currenteCFR editorial change effective 2020-11-06 run 5T.D. 9527, 76 FR 32307, June 3, 2011View · Redline (sign in)
Provision-level history (blame)