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. § 10.32

Practice of law

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Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.

Notes of Decisions
Cited in 2 cases, 2007–2007 · leading case: United States v. BDO Seidman, LLP, 492 F.3d 806 (7th Cir. 2007).
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United States v. BDO Seidman, LLP, 492 F.3d 806 (7th Cir. 2007). “” 31 C.F.R. § 10.32 . Taken in context, our prior observations on the scope of the privilege recognize nothing more than communications, though technically within the scope of practice before the IRS, that would fall outside of the attorney-client privilege are also outside of…”
United States v. BDO Seidman (7th Cir. 2007). “” 31 C.F.R. § 10.32 . Taken in context, our prior observations on the scope of the privilege recognize nothing more than com- munications, though technically within the scope of practice before the IRS, that would fall outside of the attorney-client privilege are also outside of…”
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