# Regulations Governing Practice Before the Internal Revenue Service
> **IRS** · Final regulations. · Published 2011-06-03 · Effective 2011-08-02 · 76 FR 32286
## Document
- **Document number:** 2011-13666
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 32286
- **CFR reference:** 31 CFR 10
- **Publication date:** 2011-06-03
- **Effective date:** 2011-08-02
- **Treasury docket:** TD 9527
## Abstract

This document contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/06/03/2011-13666/regulations-governing-practice-before-the-internal-revenue-service)
---
*AI Analytics · CC0 1.0*