{"data":{"id":"us/31-cfr-10.23","jurisdiction":"us","citation":"31 CFR 10.23","heading":"Prompt disposition of pending matters.","body":"A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.","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 B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service"],"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":"cc5828b26968de07634d062420422e8ca1e38b83a0a7172296e1f98961ddd8eb","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.22","next":"us/31-cfr-10.24"},"notice":"GroundRules: Original legal text. Not legal advice."}