Regulations Governing Practice Before the Internal Revenue Service

tax-irs · IRS · Rule · Published 2002-07-26 · Effective 2002-07-26 · 67 FR 48760

Document

Document number: 02-18598
Federal Register citation: 67 FR 48760
CFR reference: 31 CFR 10
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2002-07-26
Effective date: 2002-07-26
Treasury docket: TD 9011

Abstract

This document contains final regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations modify the general standards of practice before the Internal Revenue Service.

Source

Authoritative: Federal Register document
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