Brief Case
Pension Resource

Circular 230 § 10.31

Negotiation of taxpayer checks.
CFR 2013 annual edition (revised as of 2013-07-01) · superseded Jul 1, 2014
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A practitioner who prepares tax returns may not endorse or otherwise negotiate any check issued to a client by the government in respect of a Federal tax liability.
Circular 230 § 10.31 — Negotiation of taxpayer checks. · CFR 2013 annual edition (revised as of 2013-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.31&asof=2003-07-01 · 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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