C.F.R. » Title 31 » PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE › Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service

31 C.F.R. § 10.23

Prompt disposition of pending matters

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A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1990–2023 · leading case: Bradley Waterman v. IRS, 61 F.4th 152 (D.C. Cir. 2023).
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Bradley Waterman v. IRS, 61 F.4th 152 (D.C. Cir. 2023). · cites it 2× “31 C.F.R. § 10.23 . Eventually, the Office sent Waterman a letter explaining that it was not going to bring administrative charges against him.”
Armstrong v. Comm'r, 59 T.C.M. 405 (Tax Ct. 1990). · cites it 4× “When Berg proved to be uncooperative in responding to letters from the IRS seeking information, the IRS on February 1, 1980, wrote to Berg advising him that he was in violation of section 10.”
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