Circular 230 § 10.31

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Negotiation of taxpayer checks.

eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9668, 79 FR 33693, June 12, 2014

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(a) A practitioner may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal tax liability.

(b) Effective/applicability date. This section is applicable beginning June 12, 2014.

Source credit, amendments & notes

[T.D. 9668, 79 FR 33693, June 12, 2014]

Circular 230 § 10.31 — Negotiation of taxpayer checks. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.31 · printed Oct 16, 2026

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.

Effective	Through	Source	Amended by
Jul 1, 1997	Jun 30, 2003	CFR 2001 annual edition (revised as of 2001-07-01) run 127	57 FR 41095, Sept. 9, 1992	View
Jul 1, 2003	Jun 30, 2014	CFR 2013 annual edition (revised as of 2013-07-01) run 127		View · Redline (sign in)
Jul 1, 2014	current	eCFR amendment effective 2016-12-30 run 5	T.D. 9668, 79 FR 33693, June 12, 2014	View · Redline (sign in)

Provision-level history (blame)

Circular 230 § 10.31

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