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Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees

Current as of January 02, 2025 | Updated by Findlaw Staff

A practitioner may not, knowingly and directly or indirectly:

(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.

(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-31-money-and-finance-treasury/cfr-sect-31-10-24/

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