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Pension Resource

Circular 230 § 10.22

Diligence as to accuracy.
eCFR editorial change effective 2016-12-30 · current · last amended by T.D. 9668, 79 FR 33693, June 12, 2014
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(a) In general. A practitioner must exercise due diligence—
(1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters;
(2) In determining the correctness of oral or written representations made by the practitioner to the Department of the Treasury; and
(3) In determining the correctness of oral or written representations made by the practitioner to clients with reference to any matter administered by the Internal Revenue Service.
(b) Reliance on others. Except as modified by §§ 10.34 and 10.37, a practitioner will be presumed to have exercised due diligence for purposes of this section if the practitioner relies on the work product of another person and the practitioner used reasonable care in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the practitioner and the person.
(c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
Source credit, amendments & notes

[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54547, Sept. 26, 2007; T.D. 9668, 79 FR 33693, June 12, 2014]

Circular 230 § 10.22 — Diligence as to accuracy. · eCFR editorial change effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.22&asof=2014-07-01 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Reliance on others.
  • (c) Effective/applicability date.

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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, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9359, 72 FR 54547, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2014currenteCFR editorial change effective 2016-12-30T.D. 9668, 79 FR 33693, June 12, 2014View · Redline (sign in)
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