Brief Case
Pension Resource

Circular 230 § 10.31

Negotiation of taxpayer checks.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 57 FR 41095, Sept. 9, 1992
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Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
No attorney, certified public accountant, enrolled agent, or enrolled actuary who is an income tax return preparer shall endorse or otherwise negotiate any check made in respect of income taxes which is issued to a taxpayer other than the attorney, certified public accountant or enrolled agent.
Source credit, amendments & notes

[42 FR 38353, July 28, 1977, as amended at 57 FR 41095, Sept. 9, 1992]

Circular 230 § 10.31 — Negotiation of taxpayer checks. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.31&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 12757 FR 41095, Sept. 9, 1992View
Jul 1, 2003Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127View · Redline (sign in)
Jul 1, 2014currenteCFR amendment effective 2016-12-30 run 5T.D. 9668, 79 FR 33693, June 12, 2014View · Redline (sign in)
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