Include notes

Circular 230 § 10.0

Scope of part.

CFR 2011 annual edition (revised as of 2011-07-01) · in effect Jul 1, 2011 to Jul 1, 2012 · last amended by 59 FR 31526, June 20, 1994
Link to an amendment published at 76 FR 32300, June 3, 2011.
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing clients before the Internal Revenue Service. Subpart A of this part sets forth rules relating to authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part contains rules relating to disciplinary proceedings; subpart D of this part contains rules applicable to disqualification of appraisers; and subpart E of this part contains general provisions, including provisions relating to the availability of official records.

Effective Date Note:

At 76 FR 32300, June 3, 2011, § 10.0 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:

§ 10.0 Scope of part.

(a) This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.

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

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.0&asof=2011-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.