Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries Before the Internal Revenue Service

Résumé

This document contains final regulations under 31 CFR part 10 governing the practice of individuals before the IRS. These regulations affect individuals who are eligible to practice before the IRS. These regulations establish tax return preparation standards and prescribe the circumstances under which a practitioner may be disciplined for violating those standards, limit the use of contingent fees for preparing tax returns, clarify that certain of the existing restrictions governing limited practice before the IRS apply to all individuals who are eligible to engage in limited practice before the IRS, establish expedited proceedings to suspend individuals from practice before the IRS in cases in which certain determinations have been made by independent bodies, and permit attorneys and certified public accountants in good standing to obtain or retain enrolled agent status.