Circular 230 § 10.32
Practice of law.
CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 42 FR 38353, July 28, 1977
Nothing in the regulations in this part shall be construed as authorizing persons not members of the bar to practice law.