Circular 230 § 10.2
Definitions.
CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 59 FR 31526, June 20, 1994
As used in this part, except where the context clearly indicates otherwise:
(a) Attorney means any person who is a member in good standing of the bar of the highest court of any State, possession, territory, Commonwealth, or the District of Columbia.
(b) Certified Public Accountant means any person who is duly qualified to practice as a certified public accountant in any State, possession, territory, Commonwealth, or the District of Columbia.
(c) Commissioner refers to the Commissioner of Internal Revenue.
(d) Director refers to the Director of Practice.
(e) Practice before the Internal Revenue Service comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a client's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include preparing and filing necessary documents, corresponding and communicating with the Internal Revenue Service, and representing a client at conferences, hearings, and meetings.
(f) Practitioner means any individual described in
§ 10.3 (a), (b), (c), or (d) of this part.
(g) A return includes an amended return and a claim for refund.
(h) Service means the Internal Revenue Service.