Assistance from or to disbarred or
suspended persons and former Internal Revenue
A practitioner may not, knowingly and directly
(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
(b) Accept assistance from any former
government employee where the provisions of §
10.25 or any Federal law would be violated.
Title 31 published on 2012-07-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.