§8.33. Accuracy.
31 C.F.R. § 8.33
Each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in:
Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Bureau matters;
Determining the correctness of any representations made by him or her to the Bureau; and
Determining the correctness of any information which he or she imparts to a client with reference to any matter administered by the Bureau.
Notes, amendments, and revision history
Authority
Authority: Sec. 3, 23 Stat. 258 (31 U.S.C. 1026); 5 U.S.C. 301, 500, 551-559; and Reorganization Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, as amended.
Source
Source: 42 FR 33026, June 29, 1977, unless otherwise noted.