Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
eCFR amendment effective 2016-12-30 · current text
A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.24 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.