§330. Practice before the Department — Inbound Citations

Citations to 31 U.S.C. § 330 as a whole

• 12 U.S.C. § 5481(23)(B)

  Go to provision →
  (B) any person regulated by the Secretary under section 330 of title 31, but only to the extent that the person acts in such capacity; and
• 26 U.S.C. § 6061(b)(3)(C)

  Go to provision →
  (C) For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under section 330 of title 31, United States Code.
• 26 U.S.C. § 6103(l)(4)(A)(ii)

  Go to provision →
  (ii) to any person, or to the duly authorized legal representative of such person, whose rights are or may be affected by an administrative action or proceeding under section 330 of title 31, United States Code,
• 26 U.S.C. § 7408(c)(2)

  Go to provision →
  (2) in violation of any requirement under regulations issued under section 330 of title 31, United States Code.
• 26 U.S.C. § 7525(a)(3)(A)

  Go to provision →
  (A) The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.