{"data":{"id":"us/31-cfr-10.32","jurisdiction":"us","citation":"31 CFR 10.32","heading":"Practice of law.","body":"Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.","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":"47497c9109cad1f50ea3ed9c30667238865c842f0d3cf26c0f34b860714fd008","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.31","next":"us/31-cfr-10.33"},"notice":"GroundRules: Original legal text. Not legal advice."}