31 C.F.R. § 10.0

Scope of part

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(a) This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.

(b) Effective/applicability date. This section is applicable beginning August 2, 2011.

[T.D. 9527, 76 FR 32300, June 3, 2011]

Notes of Decisions

Cited in 7 cases, 1990–2015 · leading case: Stobie Creek Investments, LLC v. United States, 81 Fed. Cl. 358 (Fed. Cl. 2008).

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Stobie Creek Investments, LLC v. United States, 81 Fed. Cl. 358 (Fed. Cl. 2008). “The report includes an exhaustive analysis of Treasury Circular 230, 31 C.F.R. §§ 10.0 -.93, and a recitation of how the Jenkens & Gilchrist opinion letter fulfills the requirements established by Treasury Circular 230.”

Katzin v. United States, 120 Fed. Cl. 199 (Fed. Cl. 2015). “at 359 , and the second report included an “exhaustive analysis of Treasury Circular 230, 31 C.F.R. §§ 10.0 -.93, and a recitation of how [a tax opinion letter relevant to plaintiffs’ claim] fulfills the requirements established by Treasury Circular 230,” id.”

Hart v. United States, 291 F. Supp. 2d 635 (N.D. Ohio 2003). “See 31 C.F.R. § 10.0 . Third, 26 U.S.C. § 6702 is contained in the Internal Revenue Code and authorizes the imposition of a $500 penalty for the filing of frivolous tax returns under the circumstances set forth therein.”

New York State Soc'y of Enrolled Agents v. New York State Div. of Tax Appeals, 161 A.D.2d 1 (N.Y. App. Div. 1990). “Enrolled agents are persons authorized by the United States Department of the Treasury to represent clients before the United States Internal Revenue Service (see, 31 CFR 10.0, 10.3 [c]). The plaintiffs Larry M.”

Carberry v. State Bd. of Acct., 94 Cal. Daily Op. Serv. 7367 (Cal. Ct. App. 1994). “Nor is there anything in the regulations issued by the secretary governing the qualifications and conduct of enrolled agents or other persons representing clients before the Internal Revenue Service ( 31 C.F.R. § 10.0 et seq. (1993).) to preclude supplementary state regulation.”

Katzin v. United States (Fed. Cl. 2015). “at 359 , and the second report included an “exhaustive analysis of Treasury Circular 230, 31 C.F.R. §§ 10.0 -.93, and a recitation of how [a tax opinion letter relevant to plaintiffs’ claim] fulfills the requirements established by Treasury Circular 230,” id.”

New York State Ass'n of Enrolled Agents, Inc. v. New York State Dep't of Taxation & Fin., 29 Misc. 3d 332 (N.Y. Sup. Ct. 2010). “” (31 CFR 10.0.) Contrary to plaintiffs apparent contention, the practice regulations do not contain any language suggesting that they were intended to exclusively regulate the preparation of both federal and state tax returns, and that they therefore “preclude supplementary…”

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