GroundRules
31 CFR 10.35: Competence.
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 must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law.
(b) Effective/applicability date. This section is applicable beginning June 12, 2014.
Collected 2026-08-27T02:25:25Z. Source file · JSON