---
kind: "unit"
title: "31"
title_heading: "Money and Finance: Treasury"
key: "subtA/part10"
level: "part"
label: "Part 10"
heading: "Practice Before the Internal Revenue Service"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/31/subtA-part10"
sections_count: 60
---

# Part 10 — Practice Before the Internal Revenue Service

Title 31 C.F.R. — Money and Finance: Treasury › Subtitle A — Office of the Secretary of the Treasury

## Sections

- [§10.0. Scope of part.](/cfr/31/10.0.md)

## Contents

- [Subpart A — Rules Governing Authority to Practice](/cfr/31/subtA-part10-subpartA.md)
- [Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service](/cfr/31/subtA-part10-subpartB.md)
- [Subpart C — Sanctions for Violation of the Regulations](/cfr/31/subtA-part10-subpartC.md)
- [Subpart D — Rules Applicable to Disciplinary Proceedings](/cfr/31/subtA-part10-subpartD.md)
- [Subpart E — General Provisions](/cfr/31/subtA-part10-subpartE.md)