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