GroundRules
31 CFR 10.24: Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
Where this section sits in the code
- Title 31—Money and Finance: Treasury
- Subtitle A—Office of the Secretary of the Treasury
- PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
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.
Collected 2026-08-27T02:25:25Z. Source file · JSON