# Regulations Governing Practice Before the Internal Revenue Service
> **IRS** · Final Regulations. · Published 2014-06-12 · Effective 2014-06-12 · 79 FR 33685
## Document
- **Document number:** 2014-13739
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 33685
- **CFR reference:** 31 CFR 10
- **Publication date:** 2014-06-12
- **Effective date:** 2014-06-12
- **Treasury docket:** TD 9668
## Abstract

This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (IRS). These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/06/12/2014-13739/regulations-governing-practice-before-the-internal-revenue-service)
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