§10.3. Who may practice. — Inbound Citations
31 C.F.R. § 10.3
Statutory Authority
Cited by 14 regulations in release Current.
Citations to 31 U.S.C. § 10.3 as a whole
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(ii) For purposes of this paragraph (a)(6)—(a) The term “foreign organization” means any organization that is not described in section 170(c)(2)(A).(b) The term “qualified tax practitioner” means an attorney, a certified public accountant, or an enrolled agent, within the meaning of 31 CFR 10.2 and 10.3, who is subject to the requirements in 31 CFR part 10.
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(ii) For purposes of this paragraph (a)(5)—(a) The term “foreign organization” means any organization that is not described in section 170(c)(2)(A).(b) The term “qualified tax practitioner” means an attorney, a certified public accountant, or an enrolled agent, within the meaning of 31 CFR 10.2 and 10.3, who is subject to the requirements in 31 CFR part 10.
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(2) A respondent may appear in person, be represented by a practitioner, or be represented by an attorney who has not filed a declaration with the Internal Revenue Service pursuant to § 10.3. A practitioner or an attorney representing a respondent or proposed respondent may sign the answer or any document required to be filed in the proceeding on behalf of the respondent.
Citations to §10.3(a)
Citations to §10.3(b)
Citations to §10.3(c)
Citations to §10.3(d)
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(m) The enrollment and renewal of enrollment of actuaries authorized to practice under paragraph (d) of § 10.3 are governed by the regulations of the Joint Board for the Enrollment of Actuaries at 20 CFR 901.1 through 901.72.