---
kind: "section"
citation: "31 C.F.R. § 10.24"
title: "31"
number: "10.24"
heading: "Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees."
url: "https://uscodex.org/cfr/31/10.24"
---

# §10.24. Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.


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](/cfr/31/10.25.md) or any Federal law would be violated.

## Notes

### 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.