31 C.F.R. § 10.22

Diligence as to accuracy

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(a) In general. A practitioner must exercise due diligence—

(1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters;

(2) In determining the correctness of oral or written representations made by the practitioner to the Department of the Treasury; and

(3) In determining the correctness of oral or written representations made by the practitioner to clients with reference to any matter administered by the Internal Revenue Service.

(b) Reliance on others. Except as modified by §§ 10.34 and 10.37, a practitioner will be presumed to have exercised due diligence for purposes of this section if the practitioner relies on the work product of another person and the practitioner used reasonable care in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the practitioner and the person.

(c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.

[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54547, Sept. 26, 2007; T.D. 9668, 79 FR 33693, June 12, 2014]

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1977–2023 · leading case: Charles R. Harary v. W. Michael Blumenthal, Sec'y of the Treasury of the United States of Am., 555 F.2d 1113 (2d Cir. 1977).

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Charles R. Harary v. W. Michael Blumenthal, Sec'y of the Treasury of the United States of Am., 555 F.2d 1113 (2d Cir. 1977). · cites it 3× “The Secretary held that this conduct violated 31 C.F.R. § 10.22 (c), which requires that each attorney, certified public accountant or enrolled agent “exercise due diligence .”

Banister v. Comm'r, 2015 T.C. Memo. 10 (Tax Ct. 2015). · cites it 4× “On March 19, 2003, the Director of the Office of Professional Responsibility (OPR) of the U.”

Babb v. Hoskins, 733 S.E.2d 881 (N.C. Ct. App. 2012). “[i]n preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters____” 31 C.F.R. § 10.22 (2011). Plaintiffs allege Ingersoll had a duty to exercise reasonable care and…”

Settles v. United States (In Re Settles), 452 B.R. 637 (Bankr. E.D. Tenn. 2011). “The ALJ determined that the Plaintiff violated 31 C.F.R. § 10.22 (a), (b) and (c), as well as 31 C.”

Brady v. ades/esa Tax Unit (Ariz. Ct. App. 2023). · cites it 3× “§ 330 , which governs the practice of representatives before the United States Department of the Treasury, and its implementing regulation, 31 C.F.R. § 10.22 , which imposes a standard of due diligence on such practitioners, Brady’s Tax Service contends that because it relied on…”

Am. Inst. of Certifi v. IRS (D.C. Cir. 2018). “, 31 C.F.R. § 10.22 (a) (requiring practitioners to “exercise due diligence” when “preparing or assisting in the preparation of, approving, and filing tax returns”); 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). “) The regulations include requirements that practitioners exercise “due diligence” in preparing tax returns (31 CFR 10.22 [a] [1]), limit fees that practitioners can charge (31 CFR 10.”

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