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Circular 230 § 10.2

Definitions.
CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012 · last amended by T.D. 9359, 72 FR 54544, Sept. 26, 2007
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Link to an amendment published at 76 FR 32300, June 3, 2011.
(a) As used in this part, except where the text provides otherwise—
(1) Attorney means any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
(2) Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
(3) Commissioner refers to the Commissioner of Internal Revenue.
(4) 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 taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing and filing documents, corresponding and communicating with the Internal Revenue Service, rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion, and representing a client at conferences, hearings and meetings.
(5) Practitioner means any individual described in paragraphs (a), (b), (c), (d) or (e) of § 10.3.
(6) A tax return includes an amended tax return and a claim for refund.
(7) Service means the Internal Revenue Service.
(b) Effective/applicability date. This section is applicable on September 26, 2007.

Effective Date Note:

At 76 FR 32300, June 3, 2011, § 10.2 was amended by revising paragraphs (a)(4) and (a)(5), adding paragraph (a)(8), and revising paragraph (b), effective Aug. 2, 2011. For the convenience of the user, the added and revised text is set forth as follows:

§ 10.2 Definitions.

(a) * * *

(4) 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 taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service; rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and representing a client at conferences, hearings, and meetings.

(5) Practitioner means any individual described in paragraphs (a), (b), (c), (d), (e), or (f) of § 10.3.

(8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.

(b) Effective/applicability date. This section is applicable beginning August 2, 2011.

Source credit, amendments & notes

[T.D. 9359, 72 FR 54544, Sept. 26, 2007]

Circular 230 § 10.2 — Definitions. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.2&asof=2011-07-01 · printed Oct 16, 2026
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  • (a) (a) As used in this part, except where the text provides ot…
  • (b) Effective/applicability date.
Guidance addressing this section

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Also cited in 3 other documents
IRS / Treasury
Announcements
  • Ann. 2018-15 Dec 10, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr… (a)(4)
  • Ann. 2018-13 Oct 22, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr… (a)(4)
Final Rules
  • 80 FR 57709 Sep 25, 2015 — Reliance Standards for Making Good Faith Determinations

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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 12759 FR 31526, June 20, 1994View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54544, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54544, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012currenteCFR editorial change effective 2016-12-30 run 5T.D. 9527, 76 FR 32300, June 3, 2011View · Redline (sign in)
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