{"data":{"id":"us/31-cfr-10.2","jurisdiction":"us","citation":"31 CFR 10.2","heading":"Definitions.","body":"(a) As used in this part, except where the text provides otherwise—\n(1) Attorney means any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.\n(2) Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.\n(3) Commissioner refers to the Commissioner of Internal Revenue.\n(4) Practice before the Internal Revenue Service comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service; rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and representing a client at conferences, hearings, and meetings.\n(5) Practitioner means any individual described in paragraphs (a), (b), (c), (d), (e), or (f) of § 10.3.\n(6) A tax return includes an amended tax return and a claim for refund.\n(7) Service means the Internal Revenue Service.\n(8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.\n(b) Effective/applicability date. This section is applicable beginning August 2, 2011.","path":["Title 31—Money and Finance: Treasury","Subtitle A—Office of the Secretary of the Treasury","PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE","Subpart A—Rules Governing Authority to Practice"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"647f1f205cafdc55980f950a31dec816e2ff094a9b00006d97e7fb674e7a3fe7","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.1","next":"us/31-cfr-10.3"},"notice":"GroundRules: Original legal text. Not legal advice."}