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Section 10.0
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Offices |
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Section 10.1
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Definitions |
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Section 10.2
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Who may practice |
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Section 10.3
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Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer |
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Section 10.4
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Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer |
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Section 10.5
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Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer |
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Section 10.6
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Representing oneself; participating in rulemaking; limited practice; and special appearances |
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Section 10.7
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Return preparation and application of rules to other individuals |
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Section 10.8
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Continuing education providers and continuing education programs |
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Section 10.9
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Information to be furnished |
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Section 10.20
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Knowledge of client's omission |
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Section 10.21
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Diligence as to accuracy |
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Section 10.22
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Prompt disposition of pending matters |
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Section 10.23
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Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees |
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Section 10.24
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Practice by former government employees, their partners and their associates |
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Section 10.25
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Notaries |
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Section 10.26
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Fees |
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Section 10.27
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Return of client's records |
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Section 10.28
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Conflicting interests |
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Section 10.29
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Solicitation |
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Section 10.30
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Negotiation of taxpayer checks |
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Section 10.31
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Practice of law |
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Section 10.32
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Best practices for tax advisors |
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Section 10.33
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Standards with respect to tax returns and documents, affidavits and other papers |
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Section 10.34
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Competence |
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Section 10.35
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Procedures to ensure compliance |
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Section 10.36
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Requirements for written advice |
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Section 10.37
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Establishment of advisory committees |
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Section 10.38
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Sanctions |
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Section 10.50
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Incompetence and disreputable conduct |
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Section 10.51
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Violations subject to sanction |
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Section 10.52
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Receipt of information concerning practitioner |
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Section 10.53
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Institution of proceeding |
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Section 10.60
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Conferences |
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Section 10.61
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Contents of complaint |
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Section 10.62
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Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers |
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Section 10.63
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Answer; default |
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Section 10.64
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Supplemental charges |
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Section 10.65
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Reply to answer |
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Section 10.66
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Proof; variance; amendment of pleadings |
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Section 10.67
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Motions and requests |
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Section 10.68
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Representation; ex parte communication |
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Section 10.69
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Administrative Law Judge |
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Section 10.70
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Discovery |
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Section 10.71
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Hearings |
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Section 10.72
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Evidence |
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Section 10.73
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Transcript |
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Section 10.74
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Proposed findings and conclusions |
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Section 10.75
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Decision of Administrative Law Judge |
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Section 10.76
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Appeal of decision of Administrative Law Judge |
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Section 10.77
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Decision on review |
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Section 10.78
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Effect of disbarment, suspension, or censure |
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Section 10.79
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Notice of disbarment, suspension, censure, or disqualification |
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Section 10.80
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Petition for reinstatement |
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Section 10.81
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Expedited suspension |
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Section 10.82
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Records |
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Section 10.90
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Saving provision |
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Section 10.91
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Special orders |
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Section 10.92
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Effective date |
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Section 10.93
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Purpose |