{"data":{"id":"us/31-cfr-10.24","jurisdiction":"us","citation":"31 CFR 10.24","heading":"Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.","body":"A practitioner may not, knowingly and directly or indirectly:\n(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.\n(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.","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":"17bb41fbb9993de97b1088e650f3bc60d133820706bf198b27c709fbbf5afc39","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.23","next":"us/31-cfr-10.25"},"notice":"GroundRules: Original legal text. Not legal advice."}