# Regulations Governing Practice Before the Internal Revenue Service
> **IRS** · Final regulations. · Published 2007-09-26 · Effective 2007-09-26 · 72 FR 54540
## Document
- **Document number:** E7-18918
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 54540
- **CFR reference:** 31 CFR 10
- **Publication date:** 2007-09-26
- **Effective date:** 2007-09-26
- **Treasury docket:** TD 9359
## Abstract

This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service (IRS). The amendments modify the general standards of practice before the IRS.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/09/26/E7-18918/regulations-governing-practice-before-the-internal-revenue-service)
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