GroundRules
31 CFR 8.33: Accuracy.
Where this section sits in the code
- Title 31—Money and Finance: Treasury
- Subtitle A—Office of the Secretary of the Treasury
- PART 8—PRACTICE BEFORE THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
- Subpart D—Duties and Restrictions Relating to Practice
Each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in:
(a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Bureau matters;
(b) Determining the correctness of any representations made by him or her to the Bureau; and
(c) Determining the correctness of any information which he or she imparts to a client with reference to any matter administered by the Bureau.
Collected 2026-08-27T02:25:25Z. Source file · JSON