---
kind: "section"
citation: "31 C.F.R. § 10.2"
title: "31"
number: "10.2"
heading: "Definitions."
url: "https://uscodex.org/cfr/31/10.2"
---

# §10.2. Definitions.

- (a) **As used in this part, except where the text provides otherwise—**
  - (1) Attorney means any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
  - (2) Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
  - (3) **Commissioner—** refers to the Commissioner of Internal Revenue.
  - (4) **Practice before the Internal Revenue Service—** comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service; rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and representing a client at conferences, hearings, and meetings.
  - (5) Practitioner means any individual described in paragraphs [(a)](/cfr/31/10.3.md?p=a), [(b)](/cfr/31/10.3.md?p=b), [(c)](/cfr/31/10.3.md?p=c), [(d)](/cfr/31/10.3.md?p=d), [(e)](/cfr/31/10.3.md?p=e), or [(f)](/cfr/31/10.3.md?p=f) of § 10.3.
  - (6) **A <I>tax return</I> includes an amended tax return and a claim for refund.**
  - (7) Service means the Internal Revenue Service.
  - (8) Tax return preparer means any individual within the meaning of [section 7701(a)(36)](/cfr/31/7701.md?p=a-36) and [26 CFR 301.7701-15](/cfr/26/301.7701-15.md).
- (b) **Effective/applicability date.** This section is applicable beginning August 2, 2011.

## Notes

### Amendments

[T.D. 9359, 72 FR 54544, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32300, June 3, 2011]

### Source

Source: T.D. 9011, 67 FR 48765, July 26, 2002, unless otherwise noted.

### Authority

Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.

### Source

Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

### Amendments

[T.D. 9359, 72 FR 54544, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32300, June 3, 2011]