Circular 230 § 10.24

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Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.

eCFR amendment effective 2016-12-30 · current

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A practitioner may not, knowingly and directly or indirectly:

(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.

(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.

Circular 230 § 10.24 — Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.24&asof=2003-07-01 · printed Oct 16, 2026

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.

Effective	Through	Source	Amended by
Jul 1, 1997	Jun 30, 2003	CFR 2001 annual edition (revised as of 2001-07-01) run 127	57 FR 41095, Sept. 9, 1992	View
Jul 1, 2003	current	eCFR amendment effective 2016-12-30 run 5		View · Redline (sign in)

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Circular 230 § 10.24

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