# Regulations Governing Practice Before the Internal Revenue Service
> **IRS** · Final regulations. · Published 2002-07-26 · Effective 2002-07-26 · 67 FR 48760
## Document
- **Document number:** 02-18598
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 48760
- **CFR reference:** 31 CFR 10
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/26/02-18598/regulations-governing-practice-before-the-internal-revenue-service)
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