§ 10.24. Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
67 words·~1 min read·
/us/cfr/t31/s§ 10.24·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A practitioner may not, knowingly and directly or indirectly:
(a)Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b)Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.