Circular 230 § 10.25
Practice by former government employees, their partners and their associates.
CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 35 FR 13205, Aug. 19, 1970
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.