GroundRules
31 CFR 10.31: Negotiation of taxpayer checks.
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) 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.
Collected 2026-08-27T02:25:25Z. Source file · JSON