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Pension Resource

Circular 230 § 10.7

Representing oneself; participating in rulemaking; limited practice; and special appearances.
CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012 · last amended by T.D. 9359, 72 FR 54544
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Historical text in effect Jul 1, 2011 through Jun 30, 2012. View current · Compare with current
Link to an amendment published at 76 FR 32305, June 3, 2011.
(a) Representing oneself. Individuals may appear on their own behalf before the Internal Revenue Service provided they present satisfactory identification.
(b) Participating in rulemaking. Individuals may participate in rulemaking as provided by the Administrative Procedure Act. See 5 U.S.C. 553.
(c) Limited practice
(1) In general. Subject to the limitations in paragraph (c)(2) of this section, an individual who is not a practitioner may represent a taxpayer before the Internal Revenue Service in the circumstances described in this paragraph (c)(1), even if the taxpayer is not present, provided the individual presents satisfactory identification and proof of his or her authority to represent the taxpayer. The circumstances described in this paragraph (c)(1) are as follows:
(i) An individual may represent a member of his or her immediate family.
(ii) A regular full-time employee of an individual employer may represent the employer.
(iii) A general partner or a regular full-time employee of a partnership may represent the partnership.
(iv) A bona fide officer or a regular full-time employee of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group may represent the corporation, association, or organized group.
(v) A regular full-time employee of a trust, receivership, guardianship, or estate may represent the trust, receivership, guardianship, or estate.
(vi) An officer or a regular employee of a governmental unit, agency, or authority may represent the governmental unit, agency, or authority in the course of his or her official duties.
(vii) An individual may represent any individual or entity, who is outside the United States, before personnel of the Internal Revenue Service when such representation takes place outside the United States.
(viii) An individual who prepares and signs a taxpayer's tax return as the preparer, or who prepares a tax return but is not required (by the instructions to the tax return or regulations) to sign the tax return, may represent the taxpayer before revenue agents, customer service representatives or similar officers and employees of the Internal Revenue Service during an examination of the taxable year or period covered by that tax return, but, unless otherwise prescribed by regulation or notice, this right does not permit such individual to represent the taxpayer, regardless of the circumstances requiring representation, before appeals officers, revenue officers, Counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury.
(2) Limitations.
(i) An individual who is under suspension or disbarment from practice before the Internal Revenue Service may not engage in limited practice before the Internal Revenue Service under paragraph (c)(1) of this section.
(ii) The Director, after notice and opportunity for a conference, may deny eligibility to engage in limited practice before the Internal Revenue Service under paragraph (c)(1) of this section to any individual who has engaged in conduct that would justify a sanction under § 10.50.
(iii) An individual who represents a taxpayer under the authority of paragraph (c)(1) of this section is subject, to the extent of his or her authority, to such rules of general applicability regarding standards of conduct and other matters as the Director of the Office of Professional Responsibility prescribes.
(d) Special appearances. The Director of the Office of Professional Responsibility may, subject to such conditions as he or she deems appropriate, authorize an individual who is not otherwise eligible to practice before the Internal Revenue Service to represent another person in a particular matter.
(e) Preparing tax returns and furnishing information. Any individual may prepare a tax return, appear as a witness for the taxpayer before the Internal Revenue Service, or furnish information at the request of the Internal Revenue Service or any of its officers or employees.
(f) Fiduciaries. For purposes of this part, a fiduciary (i.e., a trustee, receiver, guardian, personal representative, administrator, or executor) is considered to be the taxpayer and not a representative of the taxpayer.
(g) Effective/applicability date. This section is applicable on September 26, 2007.

Effective Date Note:

At 76 FR 32305, June 3, 2011, § 10.7 was amended by revising the section heading, and paragraphs (c)(2), and (d); removing paragraph (c)(1)(viii) and (e); redesignating paragraphs (f) and (g) as paragraphs (e) and (f) and revising them, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:

§ 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.

(c) * * *

(2) Limitations. (i) An individual who is under suspension or disbarment from practice before the Internal Revenue Service may not engage in limited practice before the Internal Revenue Service under paragraph (c)(1) of this section.

(ii) The Commissioner, or delegate, may, after notice and opportunity for a conference, deny eligibility to engage in limited practice before the Internal Revenue Service under paragraph (c)(1) of this section to any individual who has engaged in conduct that would justify a sanction under § 10.50.

(iii) An individual who represents a taxpayer under the authority ofparagraph (c)(1) of this section is subject, to the extent of his or her authority, to such rules of general applicability regarding standards of conduct and other matters as prescribed by the Internal Revenue Service.

(d) Special appearances. The Commissioner, or delegate, may, subject to conditions deemed appropriate, authorize an individual who is not otherwise eligible to practice before the Internal Revenue Service to represent another person in a particular matter.

(e) Fiduciaries. For purposes of this part, a fiduciary (for example, a trustee, receiver, guardian, personal representative, administrator, or executor) is considered to be the taxpayer and not a representative of the taxpayer.

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

Source credit, amendments & notes

[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54544, 54547, Sept. 26, 2007]

Circular 230 § 10.7 — Representing oneself; participating in rulemaking; limited practice; and special appearances. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.7&asof=2011-07-01 · printed Oct 16, 2026
On this page
  • (a) Representing oneself.
  • (b) Participating in rulemaking.
  • (c) Limited practice
  • (d) Special appearances.
  • (e) Preparing tax returns and furnishing information.
  • (f) Fiduciaries.
  • (g) Effective/applicability date.
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 12 other documents
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (c)(d)
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (c)(d)
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (c)(d)
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (c)(d)
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (c)(d)
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… (c)(d)
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (c)(d)
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… (c)(d)
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… (c)(d)
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (c)(d)
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (c)(d)
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (c)(d)
    Modified by Rev. Proc. 2013-22

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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 54544View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54544View · Redline (sign in)
Jul 1, 2012currenteCFR editorial change effective 2016-12-30 run 5T.D. 9527, 76 FR 32305, June 3, 2011View · Redline (sign in)
Provision-level history (blame)