§10.24. Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
31 C.F.R. § 10.24
A practitioner may not, knowingly and directly or indirectly:
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.
Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.
Notes, amendments, and revision history
Source
Source: T.D. 9011, 67 FR 48771, 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.